PENGARUH INDEPENDENSI, AUDIT FEE, AUDIT TENURE, PENGALAMAN AUDITOR SERTA DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT

Abstract

This study aimed to examine the effect of independence, audit fee, audit tenure, auditor experience and due pofessional care to audit quality. The population in this study are public accountants firm in the province of Bali that is listed in the IAPI 2020 and is still active status. The sampel was selected by purposive sampling method, which is a total of 60 (sixty) respondents. Respondents in this study were all the staff auditors which is include managers, supervisors, senior auditors and junior auditors. The data used in this study are primary data. Data collection echniques used quesioner. The method of analysis used is double regression analysis. The result show audit fee and due professional care have positive significance effect to audit quality while independence, audit tenure and auditor experience have unsignificnt effect to audit quality.