The Influence Of Work Experience, Auditor Ethics, Audit Fees, Audit Tenure And Due Professional Care On Audit Quality At Public Accounting Firms In Bali
Audit quality is used by auditors for all possibilities, where the auditor when auditing the client’s financial statements can find violations that occur in the client’s accounting system and report them in the audited financial report, where in carrying out his duties the auditor is guided by relevant auditing standards and public accountant codes of ethics. This research was conducted with the aim of finding out the influence of work experience, auditor ethics, audit fees, audit tenure, and due professional care on audit quality at Public Accounting Firms in Bali.
The research population was 18 Public Accounting Firms in Bali with 123 auditors. The sample in this study was 88 respondents who were determined based on the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that work experience, auditor ethics, and due professional care have a positive effect on audit quality at Public Accounting Firms in Bali; Meanwhile, audit fees and audit tenure have no effect on audit quality at Public Accounting Firms in Bali.
Index Terms: Work Experience; Auditor Ethics; Audit Fees; Audit Tenure; Due Professional Care; Audit Quality
