PENGARUH INDEPENDENSI, AUDIT FEE, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT

Abstract

This research is meant to find out the influence of independency, audit fee, and objectivity on audit quality. The
respondents are all auditor’s staffs with the position from junior up to manager who work at Public Accounting
Office Surabaya. The sample are 8 Public Accounting Offices which are represented by 46 auditor’s staffs who
have been selected by using simple random sampling method. The data of this research has been obtained by
issuing questionnaires directly shared to the respondents in the middle of November 2015. The analysis
technique has been done by using multiple linear regressions analysis. The result of this research has proved
that: (a) independency has positive influence to the audit quality, it means that when an auditor is independent
so that the quality of an auditor is well; (b) audit fee has positive influence to the audit quality, it means that
audit fee can support the complexity of the service which has been provided by the auditor so that it will give
boost the good quality of the audit of the auditor; (c) objectivity has positive influence to the audit quality, it
means that auditor cannot be stated have a good quality when the auditor does not act objectively based on the
authentic evidences from the existing fact that have been obtained.
Keywords: Independency, Audit Fee, Objectivity, Audit Quality.