PENGARUH RISIKO AUDIT TERHADAP KUALITAS AUDIT MELALUI FEE AUDIT PADA KAP DI JAKARTA

Authors

  • Sucipto Sucipto Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin
  • Titian Agustina Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin, Indonesia

DOI:

https://doi.org/10.29040/jap.v23i1.7809

Keywords:

Audit Quality, Audit Fee, Audit Risk

Abstract

The aims of this study are (1) to analyze the effect of audit risk on audit fees in Jakarta, (2) to analyze the effect of audit risk on quality in Jakarta. (3) Analyze the effect of audit fees on audit quality in central Jakarta. (4) Analyze the effect of audit risk on audit quality through audit fees in Jakarta. The population in this study were public accounting firms in Jakarta, totaling 107 public accounting firms. From the total population, the research sample was used. The results show that 1 audit risk has an effect on audit fees, 2 audit risks have a negative effect on audit quality, 3 audit fees have an effect on audit quality, 4 audit risks have an effect on audit quality through audit fees at KAP West Jakarta.

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Published

2022-07-28

How to Cite

Sucipto, S., & Agustina, T. (2022). PENGARUH RISIKO AUDIT TERHADAP KUALITAS AUDIT MELALUI FEE AUDIT PADA KAP DI JAKARTA. Jurnal Akuntansi Dan Pajak, 23(1). https://doi.org/10.29040/jap.v23i1.7809

Issue

Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

Section

Articles

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