KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT
Objective of this studies is to explain effect of auditor internal quality and audit fee on audit quality. Data collected by questionnaires to auditors who working in Public Accountant Firm. The population of this study were public accountants working at Jakarta and Tangerang. Sample selection using...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2020-07-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Subjects: | |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/2308 |
| _version_ | 1797642661260165120 |
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| author | Dharma Dhatu Patricia Diana |
| author_facet | Dharma Dhatu Patricia Diana |
| author_sort | Dharma Dhatu |
| collection | DOAJ |
| description | Objective of this studies is to explain effect of auditor internal quality and audit fee on audit quality. Data collected by questionnaires to auditors who working in Public Accountant Firm. The population of this study were public accountants working at Jakarta and Tangerang. Sample selection using convenience method and using primary data. Respondent of this study were auditors that have at least one year work experience and work as senior auditors and had carried out all of the audit process. 201 questionnaires distributed, but only 179 questionnaires returned and 101 questionnaires can be used for analyzed in this research using multiple linear regressions. The results of this study were (1) professionalism had significant effect on auditor audit quality, (2) audit risk had significant effect on audit quality, (3) time budget pressure had no effect on audit quality and (4) audit fee had significant effect on audit quality. |
| first_indexed | 2024-03-11T14:03:31Z |
| format | Article |
| id | doaj.art-a76a3b5f3dd64acc9e418f409ec0876c |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-11T14:03:31Z |
| publishDate | 2020-07-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-a76a3b5f3dd64acc9e418f409ec0876c2023-11-02T03:46:58ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712020-07-01122778910.33508/jako.v12i2.23082030KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDITDharma Dhatu0Patricia Diana1Universitas Multimedia NusantaraUniversitas Multimedia NusantaraObjective of this studies is to explain effect of auditor internal quality and audit fee on audit quality. Data collected by questionnaires to auditors who working in Public Accountant Firm. The population of this study were public accountants working at Jakarta and Tangerang. Sample selection using convenience method and using primary data. Respondent of this study were auditors that have at least one year work experience and work as senior auditors and had carried out all of the audit process. 201 questionnaires distributed, but only 179 questionnaires returned and 101 questionnaires can be used for analyzed in this research using multiple linear regressions. The results of this study were (1) professionalism had significant effect on auditor audit quality, (2) audit risk had significant effect on audit quality, (3) time budget pressure had no effect on audit quality and (4) audit fee had significant effect on audit quality.http://journal.wima.ac.id/index.php/JAKO/article/view/2308auditor internal qualityaudit feeaudit quality |
| spellingShingle | Dharma Dhatu Patricia Diana KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT Jurnal Akuntansi Kontemporer auditor internal quality audit fee audit quality |
| title | KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT |
| title_full | KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT |
| title_fullStr | KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT |
| title_full_unstemmed | KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT |
| title_short | KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT |
| title_sort | kualitas internal auditor dan biaya audit dalam penentuan kualitas audit |
| topic | auditor internal quality audit fee audit quality |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/2308 |
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