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

DOI

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/).

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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  - 10.2991/teams-19.2019.48
ID  - Wahyuni2019/11
ER  -