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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Rani Chrisna Putri
UPN "Veteran" Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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The Influence Of Audit Fee And Competency On Audit Quality Moderated By Professionalism At Kaps In Indonesia Rani Chrisna Putri; Rida Perwita Sari; Rizdina Azmiyanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6533

Abstract

This research aims to examine and analyze the influence of audit fee and competency on audit quality which is moderated by professionalism at KAP in Indonesia. The type of research applied in this research is a quantitative approach. The selected population was all auditors who worked at KAPs in Indonesia and were registered in the 2023 IAPI Directory. The sample was selected using convenience sampling techniques and obtained 97 respondents. This research uses WarpPLS 8.0 software as a data analysis tool. The research results show that audit fee and competency can influence audit quality at Indonesian KAP. Professionalism can also strengthen the influence of audit fee on audit quality, but cannot moderate the influence of competency on audit quality at KAPs in Indonesia.
Co-Authors Rida Perwita Sari Rizdina Azmiyanti