Sharing: Journal Of Islamic Economics, Management And Business
Vol. 5 No. 3 (2026): September, 2026

Pengaruh Fee Audit, Etika Auditor Dan Pengalaman Kerja Terhadap Kualitas Audit Pada KAP Di Kota Jakarta Selatan

Farhan Afif Nugraha (Universitas Muhammadiyah Riau)
Rama Gita Suci (Universitas Muhammadiyah Riau)
Dian Puji Puspita Sari (Universitas Muhammadiyah Riau)



Article Info

Publish Date
05 Sep 2026

Abstract

This study aims to determine the influence of audit fees, auditor ethics, and work experience on audit quality at Public Accounting Firms (KAP) in South Jakarta. The study employs a quantitative approach using an explanatory research method. The research population consists of auditors working at "Big Four"-affiliated Public Accounting Firms in South Jakarta, with a sample size of 224 respondents. Data collection was conducted using a questionnaire with a 1–5 Likert scale. Data analysis involved descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, t-tests, and the coefficient of determination. The results indicate that audit fees have a positive and significant effect on audit quality. Auditor ethics also have a positive and significant effect on audit quality, as does work experience. Thus, the more adequate the audit fees, the better the application of auditor ethics, and the greater the auditor's work experience, the higher the resulting audit quality tends to be.

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Journal Info

Abbrev

sharing

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal title : Sharing: Journal of Islamic Economics, Management and Business Initials : Sharing Frequency : 2 issues per Year P-ISSN : 2964-8645 E-ISSN : 2985-3370 Editor in Chief : Dr. Mohd. Winario Publisher : Department of Islamic Economics, Universitas Pahlawan Tuanku ...