AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY
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Date
2011-07
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Journal of Global Management
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.
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Keywords
auditfirm size (CPA firm),, audit fees,, audit quality.