PENGARUH INDEPENDENSI AUDITOR DAN BESARAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK

Abstract

This study aims to examine the effect of audit independence and fees on audit quality on KAP
auditors in Makassar City. Data analysis method used is SEM analysis with PLS program. The
results of this study indicate that the independence variables and audit fees have a positive
effect on audit quality.