Proceedings of the 3rd Economics and Business International Conference, EBIC 2022, 22 September 2022, Medan, North Sumatera, Indonesia

Research Article

Audit Quality and Its Factors

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  • @INPROCEEDINGS{10.4108/eai.22-9-2022.2337426,
        author={M. Karya Satya Azhar and Iskandar  Muda and Prihatin  Lumbanraja and Azizul  Kholis},
        title={Audit Quality and Its Factors},
        proceedings={Proceedings of the 3rd Economics and Business International Conference, EBIC 2022, 22 September 2022, Medan, North Sumatera, Indonesia},
        publisher={EAI},
        proceedings_a={EBIC},
        year={2024},
        month={4},
        keywords={audit quality auditor’s independency audit firm size audit fee \& audit tenure},
        doi={10.4108/eai.22-9-2022.2337426}
    }
    
  • M. Karya Satya Azhar
    Iskandar Muda
    Prihatin Lumbanraja
    Azizul Kholis
    Year: 2024
    Audit Quality and Its Factors
    EBIC
    EAI
    DOI: 10.4108/eai.22-9-2022.2337426
M. Karya Satya Azhar1,*, Iskandar Muda1, Prihatin Lumbanraja1, Azizul Kholis1
  • 1: Universitas Sumatera Utara
*Contact email: karyasatya17@gmail.com

Abstract

This study examines the determinants of Audit Quality yang dihasilkan auditor-auditor KAP in North Sumatra Province. This study uses a quantitative descriptive method. In obtaining research data, researchers will distribute questionnaires to research samples. Related to this the population in this study are all KAP in Sumatera Utara. In determining the number of samples, this study uses non-probability sampling. the responses of 80 auditors of KAP in North Sumatra Province. After that, the researcher will analyze the research data using SmartPLS. The results showed that the Audit Firm Size, Audit Tenure, dan Auditor’s Independency has a positive influence on Audit Quality Keywords: Audit Quality, Auditor’s Independency, Audit Firm Size, Audit Fee, & Audit Tenure