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PENGARUH INDEPENDENSI AUDITOR, BESARAN FEE AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT

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ABSTRACT THE EFFECT OF AUDITOR INDEPENDENCE, FEE AUDITOR AMOUNT, AND AUDITOR COMPETENCE ON AUDIT QUALITY Arranged By: Ruth Jennifer Situmorang NIM: 1632083 This study aims to describe the independence, amount of fee, auditor competence, and audit quality at KAP AF. Rachman & Soetjipto WS and KAP Koesbandijah, Beddy Samsi & Setiasih, tested the effect of auditor independence on audit quality, tested the amount of fees on audit quality, tested auditor competence on audit quality and to test auditor independence, amount of audit fees, and auditor competence and quality audit on KAP AF. Rachman & Soetjipto WS and KAP Koesbandijah, Beddy Samsi & Setiasih. The results of the study indicate that the auditor independence variable has an average above average, the amount of audit fee is above the average, and the auditor's competence has an average above average in KAP AF. Rachman & Soetjipto WS and KAP Koesbandijah, Beddy Samsi & Setiasih. This study uses a quantitative approach, the population is KAP AF employees. Rachman & Soetjipto WS and KAP Koesbandijah, Beddy Samsi & Setiasih located in the city of Bandung. The sample is auditors, amounting to 30 respondents. This study uses a questionnaire with 11 indicators and 35 statements. The analysis used in this research is descriptive analysis, correlation coefficient test, determination coefficient test, classical assumption test, hypothesis test (t test and f test with ɑ = 0.05), simple and multiple linear analysis. The results of this study indicate (1) auditor independence has significant effect on audit quality with a significance value of 0.000, (2) the amount of audit fees has no significant effect on audit quality with a significance value of 0.658, and (3) auditor competence does have a significant effect on audit quality. a significance value of 0.050, and auditor independence, the amount of audit fees and auditor competence have a significant effect on audit quality with a significance value of 0.000. Keywords: Auditor Independence, Audit Fee Amount, Auditor Competence, Audit Quality