Influence Of Independence And Fee Audit On Audit Quality

Abstract

This study aims to empirically examine the effect of independence and audit fees on audit quality. The sample in this study were auditors who worked at Public Accounting Firms (KAP) in Malang and Surabaya. The sampling technique used is purposive sampling with the criteria that the auditor has worked for more than six months. Researchers used data collection techniques in the form of questionnaires. The results of the study prove that independence affects audit quality. But the audit fee has no effect on audit quality. There is no effect of audit fees on audit quality because the fees or fees given to an auditor have been regulated by the Indonesian Institute of Certified Public Accountants (IAPI).