Pengaruh Kompetensi, Independensi, Akuntanbilitas dan Fee Audit Terhadap Kualitas Audit di KAP Kota Palembang

., Sepri (2015) Pengaruh Kompetensi, Independensi, Akuntanbilitas dan Fee Audit Terhadap Kualitas Audit di KAP Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aimes to examine the effect of competence, independence, Accountability, audit fees to audit quality in Public Accounting Firm in the city of Palembang. The population in this study is the external auditor who works in Public Accounting Firm in Palembang. The sample in this study were 38 auditors respondents using total sampling technique. Hypothesis testing using multiple regression analysis with the help of the program IBM SPSS ver. 20. Testing Results indicate that the first alternative hypothesis (Ha1) stating that the competence positive effect on audit quality, are not supported. The second alternative hypothesis (Ha2) which states that the independence of the positive effect on audit quality, are not supported. The third alternative hypothesis (HA3) which states that the Accountability positive effect on audit quality, are not supported. The fourth alternative hypothesis (Ha4) which states that the audit fee positive effect on audit quality, are not supported.

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