Meneropong Fee Audit dan Kualitas Audit

Authors

  • Ahmad Rudi Yulianto
  • Sri Sulistyowati

DOI:

https://doi.org/10.31942/akses.v16i2.5557

Abstract

Munculnya skandal akuntansi baru baru ini menimbulkan pertanyaan yang besar terhadap kualitas audit di Indonesia. Tidak bisa dipungkiri kualitas audit berkaitan dengan besar kecilnya fee audit. Tujuan penelitian ini adalah untuk melihat dan meneropong fenomena terhadap kualitas audit pada kantor akuntan publik yang ada di semarang. Penelitian ini menggunakan paradigma interpretatif dengan pendekatan fenomenologi. Hasil penelitian ini menunjukan besarnya fee audit mempengaruhi luasnya pemeriksaan bukti, penyusunan kertas kerja sesuai standar audit yang berimplikasi kualitas audit.

Kata Kunci: Kualitas Audit, Fee Audit, Fenomenologi

 

                              

Abstract

The emergence of a recent accounting scandal has raised big questions about audit quality in Indonesia. It cannot be denied that audit quality is related to the size of the audit fee. The purpose of this study was to see and observe the phenomenon of audit quality in public accounting firms in Semarang. This study uses an interpretive paradigm with a phenomenological approach. The results of this study indicate that the amount of audit fees affects the extent of examination of evidence, the preparation of working papers according to audit standards has implications for audit quality.

Keywords: Audit Quality, Audit Fee, Phenomenology

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Published

2021-11-04

Issue

Vol. 16 No. 2 (2021): AKSES: JURNAL EKONOMI DAN BISNIS

Section

Articles

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