Apakah Independensi Auditor, Due Professional Care, dan Fee Audit Menjadi Determinan Kualitas Audit? Bukti Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan

Heni Yusnita (Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia)

Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 13 No 2 (2026): Jurnal Akuntansi dan Bisnis Krisnadwipayana

This study was conducted to test and analyze the effect of auditor independence, due professional care, and audit fees on audit quality at public accounting firms in the South Jakarta area. The research method used is quantitative using primary data as the data source. This research was conducted at the Public Accounting Firm in the South Jakarta Region. The data collection method used in this research is the survey method at the Public Accounting Firm in the South Jakarta Region. The sampling method used in this study was purposive sampling, namely sampling based on certain criteria. Respondents of this study consisted of Junior Auditors, Senior Auditors, Supervisors, and Managers. This research was processed using a tool in the form of Smart-PLS Version 4.1.1.2. The results of this test indicate that the Auditor Independence and Due Professional Care variables have a positive and significant effect on Audit Quality. Meanwhile, the Audit Fee variable has no effect on Audit Quality.