CD Skripsi
Pengaruh Fee Audit, Tenur Audit Dan Rotasi Audit Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru Dan Batam Tahun 2018 )
This research was conducted on auditors / staff who work in Public Accountants Offices in Pekanbaru and Batam. This study aims to determine the effect of audit fees, audit tenure and audit rotation on audit quality. The main issues explained by the researcher are as follows: to see how much influence and significance between the dependent variables and the independent variables. The type of data used in this study is primary data, original from the source. The sample was taken by purposively with certain considerations (Sugiyono, 2012: 122). The collected were analyzed by using multiple regression with SPSS Version 25. The respondents as many as 55 auditors / staff working at Public Accountants Offices in Pekanbaru and Batam. The results of this study show that audit fees have an effect on audit quality. The audit tenure has also an effect on audit quality. The audit rotation has an effect on audit quality as well. In other words, all hypothesis are accepted. Keywords: Audit fee, audit tenure, audit rotation and audit quality.
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