The Effect of Auditor Competence, Independence, Task Complexity and Audit Fee on Audit Quality (Survey of Public Accountant Offices in West Jakarta Area)

Abstract

This study aims to examine and analyze the effect of Auditor Competence, Independence, Task Complexity and Audit Fees on Audit Quality. This research was conducted in 2019, using primary data collection sourced from the results of data collection in the form of a questionnaire distributed to 11 public accounting firms in the West Jakarta area with a total sample of 89 public accountants. The sample method used is convenience sampling, where respondents are chosen based on availability and ease of getting it and fulfilling specified conditions. Data analysis used multiple regression analysis with the SPSS program. From the results of this study indicate that Auditor Competence affects Audit Quality, Independence and Audit Fees affect Audit Quality while Task Complexity does not affect Audit Quality.

Keywords: Auditor Competence, Independence, Task Complexity, Audit Fees and Audit Quality

DOI: 10.7176/RJFA/11-10-13

Publication date:May 31^st 2020