Jurnal Akuntansi Trisakti ISSN : 2339-0832 (Online) Volume. 5 Nomor. 2 September 2018 : 151-170 Doi : http://dx.doi.org/10.25105/jat.v5i2.5229 PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA Susi Dwi Mulyani1 Jimmi Osamara Munthe2* 1Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti 2KAP Bharata, Arifin, Mumajad dan Sayuti *Korespodensi: Jimmiosamara@gmail.com Abstract The purpose of this study was to determine the Influence of Professional Skeptism, Work Experience, Audit Fee and Independence to Audit Quality at Public Accountants in DKI Jakarta. This research used questionnaire for collecting data. We used convenience sampling method and found 150respondents that met the criteria. This study used multiple linear regression analysis for hypothesis testing. The results showed variable professional skepticism and audit fees have positive effect on audit quality but work experience variables and independence not have influences on audit quality. Keywords: Professional Skeptism; Work Experience; Audit Fee; Independence and Audit Quality
Oleh :
Susi Dwimulyani
