Detail Inovasi Perguruan Tinggi


Tema: 2nd International Conference on Business and Economic Research (2nd ICBER 2011)
Judul: Audit Firm Size, Audit Fee, Quality Audit
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0401018001

Tahun: 2011

This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the auditfirm size (size public accountingfirm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the CPA Firm in Bandung, West lava, Indonesia. This type of research is descriptive verification research, because it describes the variables and observes the correlation of these variables from the hypothesis that has been made systematically through statistical testing. The statistical test use path analysis and the examination of the hypothesis in this research using two ways: simultaneous test and individual test (partial), using t-test and f-test. Empirical test results that the CPA firm size does not significantly affect to audit quality in public accounting firm in Bandung, whereas the amount of audits significantly affect to quality of audit and simultaneously CPA firm size and audit fees do not significantly affect to quality of audit in public accounting firm in Bandung