Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.

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Publication Details

Journal
Anggaran Jurnal Publikasi Ekonomi dan Akuntansi
Published
2025-02-15
DOI
https://doi.org/10.61132/anggaran.v3i1.1251
Citations
1
Primary Topic
Corporate Governance and Financial Management
Type
article
Field-Weighted Citation Impact
2.23
Controls
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article

Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit

Amila Zamzabila Putri, Maidani Maidani, Amor Marundha
1 citations
Anggaran Jurnal Publikasi Ekonomi dan Akuntansi
Corporate Governance and Financial Management
2.23
article

Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit

Amila Zamzabila Putri, Maidani Maidani, Amor Marundha
article en
1 citations

Abstract

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.

Anggaran Jurnal Publikasi Ekonomi dan AkuntansiVol. 3(1)
Universitas Bhayangkara Jakarta Raya (ID)
Openalex Percentile: Top 13%
Corporate Governance and Financial Management
2.23
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Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit — Amila Zamzabila Putri, Maidani Maidani, et al. · Anggaran Jurnal Publikasi Ekonomi dan Akuntansi (2025) | TGRS Research Map | TGRS