Putri, Rani Chrisna (2024) Pengaruh Audit Fee dan Kompetensi terhadap Kualitas Audit Dimoderasi Profesionalisme pada KAP di Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to examine and analyze the influence of audit fee on audit quality, the influence of competency on audit quality, the influence of audit fee on audit quality moderated by professionalism, and the influence of competency on audit quality moderated by professionalism in KAPs in Indonesia. The type of research applied in this research is a quantitative approach. The selected population was all auditors who worked at KAPs in Indonesia and were registered in the 2023 IAPI Directory. The sample was selected using convenience sampling techniques and obtained 97 respondents. This research uses WarpPLS 8.0 software as a data analysis tool. The research results show that audit fee and competency can influence audit quality at KAPs in Indonesia. Professionalism can also strengthen the influence of audit fee on audit quality, but cannot moderate the influence of competence on audit quality at KAPs in Indonesia.
| Item Type: | Thesis (Undergraduate) | ||||||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||||||
| Depositing User: | RANI CHRISNA PUTRI | ||||||||||||
| Date Deposited: | 22 Jul 2024 03:32 | ||||||||||||
| Last Modified: | 22 Jul 2024 03:32 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26800 |
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