Pengaruh Fee dan Tenure Audit Terhadap Kualitas Audit pada Kantor Akuntan Publik

Abstract

The accounting profession is a profession of public trust society. Audit Profession public accountant responsible for the review raised the level of reliability and qualityaudit for the report Financial Statements The Company has an audit, so that society very requires financial information reliably and the quality as the fundamental basis of the right decision. This study aims to determine the effect of audit fees and audit tenure on audit quality in Public Accountant in Makassar. In this study, researchers examined the quality audit at Public Accountant in Makassar using free variables, audit fee and audit tenure.The population in this study are all the existing auditor in public accounting in Makassar. Sampling was done by using a non-probability sample with a sample of 40 respondents.The sampling method using primary data obtained from questionnaires. Data analysis techniques used in this research is multiple regression analysis techniques. The results of this study stated that simultaneous audit fees and audit tenure positive effect on audit qualit . Then partially fee audit and audit tenure positive effect on audit quality.