This study aims to examine the effect of audit independence and fees on audit quality on KAPauditors in Makassar City. Data analysis method used is SEM analysis with PLS program. Theresults of this study indicate that the independence variables and audit fees have a positive effect on audit quality.
Patria Artha Journal of Accounting & Financial Reporting is a peer-reviewed journal published by Department of Accounting, Faculty of Economic, Patria Artha University, twice a year in April and October. The aims of this journal is to provide a venue for academicians, researchers and practitioners ...