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PENGARUH BESARNYA PROFESSIONAL FEE DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019

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ABSTRACT EFFECT OF THE AMOUNT OF PROFESSIONAL FEE AND AUDITOR REPUTATION TOWARDS AUDIT QUALITY AGRICULTURE COMPANY REGISTERED ON STOCK OF EXCHANGE INDONESIA YEAR 2016-2019 Written by: Lambok Simbolon NIM: 1732038 This study aim to determine the effect of the independent variabel on the dependent variabel. The variables studied is the influence of the amout of professional fees and auditors reputation on audit quality. This research was conducted in agriculture companies listed on the Indonesian stock exchange from 2016-2019. The data used is a secondary data with quantitative descriptive method. This study also used descriptive analysis, logistic regression analytis and hypothesis testing. The results of the model’s feasibility test showing the value of sig = 0,941 meaning that the independent variabel was able to predict the observed predicted from audit quality well. To test the whole model the initial -2log likelihood value was 49.375 and the final -2log likelihood value is 33.381, meaning this regression is said to be good or fit with the data. The coefficient of determination test showing a value is 0,431 or 43,1%, which means the independent variabel is able to provide an overview of the dependent variable of 43,1% and 56,1% was influenced by factor other than professional fees and auditor reputation. To test the hypothesis, the significant T test on professional fees on audit quality showing the value of sig = 0,304 which means that there was no significant influenced the amount of professional fee on audit quality. The significant T test on auditor’s reputation on audit quality showing the value of sig = 0,998 which means that there was no significant effect beetwen audit reputation and audit quality. The F test result the value of sig = 0,000 which means that simultaneously there was significant influenced beetwen the amont of professional fee and auditor’s reputation on audit quality. Keywords: Professional fee, Auditor’s Reputation and Audit Quality