AUDIT FIRM SIZE, AUDIT FEE, QUALITY AUDIT
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Date
2011-03-14
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
2nd International Conference on Business and Economic Research (2nd ICBER 2011)
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
Description
Keywords
audit firm size (CPA firm),, audit fees, audit quality