Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)

Effect of Auditor Independence, Fee Audit, Audit Tenure Toward Audit Quality (Case Study at a Public Accounting Firm in Bali)

Authors
Made Arie Wahyuni, Gusti Ayu Ketut Rencana Sari Dewi, Nyoman Ayu Wulan Trisna Dewi, Luh Asri Savitri
Corresponding Author
Made Arie Wahyuni
Available Online November 2019.
DOI
https://doi.org/10.2991/teams-19.2019.48How to use a DOI?
Keywords
auditor independence; audit fees; audit tenure
Abstract

This study aims to examine: (1) the effect of the influence of auditor independence on audit quality, (2) the effect of audit fees on audit quality, (3) the effect of audit tenure on audit quality. The type of data used is questionnaire. The population in this study are all auditors who work at the Public Accounting Firm in Bali. Determination of the sample is done using simple random sampling and which can be analyzed as many as 87 respondents. Data analysis was performed by multiple regression analysis. The test results show that (1) auditor independence has a significant effect on audit quality, (2) audit fees have a significant effect on audit quality, (3) audit tenure has no significant effect on audit quality.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-843-7
ISSN
2352-5428
DOI
https://doi.org/10.2991/teams-19.2019.48How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Made Arie Wahyuni
AU  - Gusti Ayu Ketut Rencana Sari Dewi
AU  - Nyoman Ayu Wulan Trisna Dewi
AU  - Luh Asri Savitri
PY  - 2019/11
DA  - 2019/11
TI  - Effect of Auditor Independence, Fee Audit, Audit Tenure Toward Audit Quality (Case Study at a Public Accounting Firm in Bali)
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 272
EP  - 279
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.48
DO  - https://doi.org/10.2991/teams-19.2019.48
ID  - Wahyuni2019/11
ER  -