PENGARUH PENGALAMAN KERJA AUDITOR, FEE AUDIT, AKUNTABILITAS, PERILAKU DISFUNGSIONAL, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
Every public accountant is required to pay attention to the quality of the audit. There are many cases of fraud involving public accountants. This threatens the credibility of the auditors themselves. This threat affects public confidence in the quality of the audits produced by auditors. Auditors must regain this trust by paying attention to the quality of the audits they produce. This study aims to examine whether the effect of auditors' work experience, audit fees, accountability, dysfunctional behavior, and audit rotation on audit quality at public accounting firm in Bali Province.
The population in this study are all auditors who work at the Public Accounting Firm in Bali who are still active and are not limited by their positions as auditors, namely partners, managers, seniors, and juniors. The sample in this study were 46 respondents. The data used in this study are primary data obtained from distributing questionnaires directly to all auditors at the Public Accounting Firm in Bali. The analysis used to test the hypothesis is multiple linear regression, this analysis is based on data from 46 respondents whose research was conducted through a questionnaire.
The results showed that the variable auditor work experience, accountability had an effect on audit quality, while audit fees, dysfunctional behavior, and audit rotation had no effect.