PENGARUH FEE AUDIT, PROFESIONALISME PADA KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI PEMEDIASI

I Gusti Ayu Rahma Pramesti (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Dewa Nyoman Wiratmaja (Fakultas Ekonomi dan Bisnis Universitas Udayana)

E-JURNAL AKUNTANSI
Vol 18 No 1 (2017)

The study aims to analyze the influence of the audit fee and professionalism of auditors on audit quality and job satisfaction as mediation at firms of public accounting in Bali, with auditors on seven offices KAP as many as 81 people as a sample by sample method saturated. The data collection is done by distributing questionnaires and analysis techniques using path analysis. The analysis finds, audit fee and auditor professionalism positive effect on audit quality and job satisfaction is able to mediate the positive effect of the audit fee and professionalism of auditors on audit quality in firms of public accounting in Bali.