THE EFFECT OF AUDIT FEE, PROFESSIONALISM, EXPERIENCE, INDEPENDENCE AND COMPETENCE ON AUDIT QUALITY IN PUBLIC ACCOUNTANTS' OFFICES IN MEDAN CITY
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Abstract
Audit Quality is a characteristic and description of practice based on auditing standards, control of task implementation, and professional responsibilities as an Auditor. The independent variables of this study are audit fees, professionalism, experience, independence, and competence. The purpose of this study is to examine whether audit fees, professionalism, experience, independence, and competence influence audit quality at Public Accounting Firms (KAP) in Medan. The method used is quantitative, the type is survey and data collection, and is causal. The sample determination uses a saturated sample with a sampling method taken from the entire population. This condition often occurs when the population is relatively small, so all members of the population are sampled. The total sample is 50 auditors from 3 KAPs located in Medan. The hypothesis of this study shows that partially audit fees, professionalism, experience, independence, and competence do not influence audit quality, but simultaneously audit fees, professionalism, experience, independence, and competence do not influence audit quality at Public Accounting Firms in Medan.
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References
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