THE INFLUENCE OF ORGANIZATION AND GOVERNANCE OF PUBLIC ACCOUNTING FIRM AND POLICY DETERMINATION OF FEE ON AUDIT QUALITY

Yuniati, Yuniati and Poppy, Sofia Koeswayo and Fury, Khristianty Fitriyah (2018) THE INFLUENCE OF ORGANIZATION AND GOVERNANCE OF PUBLIC ACCOUNTING FIRM AND POLICY DETERMINATION OF FEE ON AUDIT QUALITY. Proceeding International Conference of Business, Accounting and Economy (ICBAE UMP 2018).

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Abstract

This study was conducted based on the phenomenon that occurred about the low quality audit. The purpose of this study is to determine the influence of the organization and governance of Public Accounting Firm on audit quality and the influence of fee fixing policy toward audit quality. This research method using quantitative method with multiple linear regression equation model. This study was conducted at Public Accounting Firm in Bandung City, amounting to 30 Public Accounting Firm. Data analysis techniques used in this study is multiple linear regression analysis using SPSS software version 23. The results of empirical research to prove that at the level of 5% significance in Public Accountants in Bandung show the organization and governance Public Accounting Firm effect on audit quality. By measuring audit quality measured by IAASB's "A Framework for auditing quality-elements that creates an environment for audit quality" and the policy of fee fixing affect the quality of the audit.

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