PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, FEE AUDIT, ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Pada Kantor Akuntan Publik di Semarang)

Abstract

The purpose of this study was to determine the effect of public accounting firm size, tenure and time pressure on audit quality in the public accounting firm in Semarang. The method used is associative research. The population in this study are the auditors who worked on public accounting firm in Semarang. The data used is primary data.
The method for data collection used is method questionnaire. Analysis of the data used is quantitative. The results were as follows :(1) Firm Size significantly affect the quality of the audit,(2) Audit Fee significantly affect the quality of the audit,(3) Ethics of Auditors significantly affect the quality of the audit.
Keywords : Audit Firm Size, Audit Fee, Ethics of Auditors, Quality of Audit.