AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY

Widyatama Repository

AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY

Show full item record

Title: AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY
Author: Yuniarti, Rita
Abstract: This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the auditfirm size (size public accountingfirm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the CPA Firm in Bandung, West lava, Indonesia. This type of research is descriptive verification research, because it describes the variables and observes the correlation of these variables from the hypothesis that has been made systematically through statistical testing. The statistical test use path analysis and the examination of the hypothesis in this research using two ways: simultaneous test and individual test (partial), using t-test and f-test. Empirical test results that the CPA firm size does not significantly affect to audit quality in public accounting firm in Bandung, whereas the amount of audits significantly affect to quality of audit and simultaneously CPA firm size and audit fees do not significantly affect to quality of audit in public accounting firm in Bandung.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2414
Date: 2011-07


Files in this item

Files Size Format View
COVER DEPAN.pdf 232.1Kb PDF View/Open
MEMBER OF REVIEWER.pdf 380.6Kb PDF View/Open
PUBLISHED.pdf 444.4Kb PDF View/Open
CONTENTS.pdf 505.1Kb PDF View/Open
CONTENTS RITA.pdf 4.756Mb PDF View/Open
COVER BELAKANG.pdf 203.9Kb PDF View/Open

This item appears in the following Collection(s)

Show full item record