DAMPAK FEE AUDIT, INDEPENDENSI AUDITOR DAN KOMPETENSI TERHADAP KUALITAS AUDIT (PADA KAP DI KOTA MAKASSAR
Abstract
Tujuan penelitian ini adalah untuk mengetahui Pengaruh Fee Audit, Independensi Auditor dan Kompetensi Terhadap Kualitas Audit KAP di Kota Makassar. Jumlah sampel adalah 71 orang. Yang mana semuanya menjadi responden dalam penelitian ini. Penelitian ini menggunakan data primer yang diperoleh dengan penyebaran kuesioner kepada karyawan yang bekerja pada KAP di Kota Makassar. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda, yang dioperasikan melalui program SPSS 21. Dari hasil penelitian dan analisis data yang dilakukan oleh peneliti yaitu Fee Audit, Independensi Auditor dan Kompetensi berpengaruh positif dan signifikan terhadap Kualitas Audit KAP di Makassar.
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DOI: https://doi.org/10.96964/jamdi.v3i2.552
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