PENGARUH AUDIT FEE, UKURAN KANTOR AKUNTAN PUBLIK, PENGETAHUAN AUDITOR, PENGALAMAN KERJA AUDITOR, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik di Jakarta dan Tangerang tahun 2015)

Kristian, Michelle (2016) PENGARUH AUDIT FEE, UKURAN KANTOR AKUNTAN PUBLIK, PENGETAHUAN AUDITOR, PENGALAMAN KERJA AUDITOR, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik di Jakarta dan Tangerang tahun 2015). Karya Ilmiah Dosen. ISSN 978-602-18574-1-0

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Abstract

The objective of this research was to examine the influence of audit fee, CPA firm size, knowledge, work experience, and auditor’s motivation on audit quality. The research was conducted using a survey method to provide the questionnaires to auditors in CPA firms in 2015. The data used in this research was primary data. The population of this research is the auditors that work at CPA firm. The sample of this research is auditors that work at CPA firm in Jakarta and Tangerang that have minimum one year of experience in auditing. There are 286 questionnaires distributed for this research, but only 236 questionnaires returned and 147 questionnaires are used in this research using multiple linear regressions. The results of this study were (1) Audit fee doesn’t have significant influence on audit quality, (2) CPA firm size doesn’t have significant influence on audit quality, (3) Knowledge of Auditor has significant influence on audit quality, (4) Work experience of Auditor has significant influence on audit quality, (5) Auditor’s motivation has significant influence on audit quality, (6) Audit fee, CPA firm size, knowledge, work experience, and auditor’s motivation simultaneously have significant influence on audit quality.

Item Type: Article
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Ekonomi FE Tarumanagara
Date Deposited: 17 May 2017 10:51
Last Modified: 17 May 2017 10:51
URI: http://repository.untar.ac.id/id/eprint/904

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