PENGARUH PROFESIONALISME, ACCOUNTABILITY DAN FEE AUDIT TERHADAP AUDIT QUALITY (STUDI EMPIRIS PADA KAP DI WILAYAH MEDAN)

DEVY MESTIKA, IMMANUEL SIMANJUNTAK (2020) PENGARUH PROFESIONALISME, ACCOUNTABILITY DAN FEE AUDIT TERHADAP AUDIT QUALITY (STUDI EMPIRIS PADA KAP DI WILAYAH MEDAN) , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

Audit quality is a characteristic or description of audit practices and results based on auditing standards and quality control that is a measure of the performance of the duties and responsibilities of an auditor's profession. The independent variables in this study are professionalism, accountability, and fee audit. The aim of this researcher is to test and analyze whether professionalism, accountability, and fee audit affect audit quality at the Public Accountant Office (KAP) in Medan. The methods used in This research is a quantitative method, the type of research is survey research that is data collection, and the nature of this study is causal. Determination of the sample in this study uses saturated samples with a sampling technique when all members of the population are used as samples. This is often done when the total population relatively small. Another term for saturated samples is the census, where all members of the population are sampled. The number of samples is 65 auditors from 5 public accounting firms in the city of Medan. The results of the hypothesis study show that partially professionalism, accountability, and fee audit have no effect on audit quality. Simultaneously professionalism, accountability and fee audit do not affect audit quality at the Public Accounting Firm (KAP) in Medan.

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