Pengaruh Etika Auditor, Akuntabilitas Auditor, Due Professional Care dan Audit Fee terhadap Kualitas Audit
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Damanik, Nella Delisia
Subject
657.45 - AUDITING
Datestamp
2024-03-21 02:39:22
Abstract :
This study aims is to determine the effect of auditor ethics, auditor accountability, due professional care and audit fee on audit quality at Public Accounting Firms in the Surabaya Region. Data collection used a questionnaire of 100 respondents. This research uses a purposive sampling method in determining the sample. The population of this research is all public accounting auditors who work at Public Accounting Firms in the Surabaya Region who are registered in the IAPI 2023 directory. The data analysis method used in this research is the data collection method used in this research using the questionnaire method. The design used in this research is Outer Model testing, Inner Model testing, hypothesis testing using Structural Equitation Model (SEM) SmartPLS 3.0. The results of this research indicate that: 1) auditor ethics have no effect on audit quality; 2) auditor accountability influences audit quality 3) due professional care influences audit quality 4) audit fees influence auditor quality.
This study aims is to determine the effect of auditor ethics, auditor accountability, due professional care and audit fee on audit quality at Public Accounting Firms in the Surabaya Region. Data collection used a questionnaire of 100 respondents. This research uses a purposive sampling method in determining the sample. The population of this research is all public accounting auditors who work at Public Accounting Firms in the Surabaya Region who are registered in the IAPI 2023 directory. The data analysis method used in this research is the data collection method used in this research using the questionnaire method. The design used in this research is Outer Model testing, Inner Model testing, hypothesis testing using Structural Equitation Model (SEM) SmartPLS 3.0. The results of this research indicate that: 1) auditor ethics have no effect on audit quality; 2) auditor accountability influences audit quality 3) due professional care influences audit quality 4) audit fees influence auditor quality.
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