PENGARUH KOMPETENSI, INDEPENDENSI DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Surabaya)

Abstract

This research airned to examine the effect of competency, independence and audit cost on audit quality, Futhermore this research used auditors who have worked at the public accountant office (KAP) lised in Surabaya. This research was quantitative. Meanwhile, this research sample used purposive sampling method. Namely selection with determining criteria. The purposive sampling method obtained 58 responden from 10 public accuntant offices (KAP) in the city Surabaya. The analisys method of this researh used multiple regressions and the classic assumption used SPSS program 25 version. This research showed that competency affected the audit quality, independence affected the audit quality and audit cost affected the audit quality. Moreover, it concluded that auditor maintain the audit’s quality even though emphasising time or reduced time in cach task. Additionally, the auditor’s had run out their duties alredy and had an allocation of time that adjusted to the complexity of the task given so that they must carry out their assigted to tasks efficiently and taken from all the respondents answer it stated that the service advantage which burdens for the client should be following the work risk given.
Keywords: audit quality, competency, independensy and audit cost