Pengaruh Etika Profesi, Pengalaman Audit dan Fee Audit terhadap Kualitas Audit (Studi Kasus KAP Cirebon)

Abstract

Poor audit quality can lead to inaccurate or misleading financial statements, which ultimately harms stakeholders such as investors, shareholders, and regulators. This study aims to determine the influence of professional ethics on audit quality, the influence of audit experience on audit quality, the influence of audit fees on audit quality, the influence of professional ethics, audit experience and audit fees simultaneously on audit quality in KAP Cirebon. This study uses a quantitative descriptive approach and the type of research is an empirical study supported by a survey. The method used in this study is a correlational research method, which is a study that aims to determine whether there is an association between two or more variables, as well as how far the correlation exists between the variables studied. The population in this study is all KAP employees in the Cirebon Regency area as many as 51 people. The sampling technique with saturated sampling was 51 respondents. The data used is primary data in the form of a questionnaire instrument. Data analysis technique with multiple regression analysis. The results of the study show that professional ethics have a positive and significant effect on the quality of audits at KAP Cirebon, audit experience has a positive and significant effect on the quality of audits at KAP Cirebon, audit fees have a significant effect on audit quality at KAP Cirebon; and simultaneously professional ethics, audit experience and audit fees together affect the quality of audits at KAP Cirebon.