AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY

Yuniarti, Rita

AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY

dc.contributor.author	Yuniarti, Rita
dc.date.accessioned	2013-12-11T02:02:46Z
dc.date.accessioned	2019-10-22T01:07:49Z
dc.date.available	2013-12-11T02:02:46Z
dc.date.available	2019-10-22T01:07:49Z
dc.date.issued	2011-07
dc.description.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.	en_US
dc.identifier.issn	977-2229-919X
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/2414
dc.publisher	Journal of Global Management	en_US
dc.subject	auditfirm size (CPA firm),	en_US
dc.subject	audit fees,	en_US
dc.subject	audit quality.	en_US
dc.title	AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY	en_US
dc.type	Article	en_US