FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

Putu Purnama Dewi, A.A Thisna Ari Murti

Abstract


The purpose of this study was to determine the effect of professionalism on audit quality, the influence of audit tenure on audit quality, the effect of peer review on audit quality, whether professionalism, audit tenure and peer review had an effect on the audit quality of the Public Accountant Firm in Bali. This research was conducted at the Public Accountant Office in the Bali region. The sample in this study was 86 respondents with the technique of determining the sample used was total sampling. Data collection methods used were questionnaire and documentation methods. While the data analysis techniques used are multiple linear regression analysis techniques. Based on the results it can be concluded that professionalism, audit tenure and peer review have a positive effect on audit quality

Keywords


audit quality, professionalism, audit tenure, peer review

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DOI: https://doi.org/10.33758/mbi.v13i7.219

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