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The influence of audit fee, audit tenure on job satisfaction and their impact to audit quality (survey on registered public accountant with BAPEPAM-LK)

The influence of audit fee, audit tenure on job satisfaction and their impact to audit quality (survey on registered public accountant with BAPEPAM-LK)

september 2014
Journal from JBPTUNIKOMPP / 2018-02-17 15:11:43
By : surtikanti, Perpustakaan UNIKOM (surtikanti@email.unikom.ac.id)
Created : 2018-02-17, with 1 files

Keyword : audit fee, audit tenure, job satisfication, audit quality
Subject : The influence of audit fee, audit tenure on job satisfaction and their impact to audit quality (survey on registered public accountant with BAPEPAM-LK)
Subject Heading : audit quality

The need for audit services to the financial statements by the public accountant (KAP) in an era of increasing globalization. The user information in an effort to obtain reliable information by requesting to do an independent audit. Various cases at the national an internationality reality shows the opposite, resulted in the decline of public confidence in the information presented by the company and questioned the integrity and objectivity of public accounting as a party that audited the financial statements of the company. Finance cases occurred because of emiten and audit firm impinged law and regulation market releaasedby the institute of arranging stock market This researcg uses descriptive method and verifikatif. Data collection using a survey approach with questioninnaires distributed to the KAP listed in BAPEPAM-LK.Respondents of this study was an audit partner, audit manager and senior auditor. Before the data is used to the test the hypothesis, first tested the validity and reliability. Analysis of the data to test hypotheses using analytical description of the SEM. The result of this study concluded that : (1) audit tenure is not the main thing in determining the audit fee; (2) job satisfication is influenced the audit fee received by a public accountant: (3) audit quality is affected by satification of the audit, but the audit tenure of public accountants are affected by a public accountant job satisfication, whereas while the audit fee affect public accountant acceptable audit quality.

Description Alternative :

The need for audit services to the financial statements by the public accountant (KAP) in an era of increasing globalization. The user information in an effort to obtain reliable information by requesting to do an independent audit. Various cases at the national an internationality reality shows the opposite, resulted in the decline of public confidence in the information presented by the company and questioned the integrity and objectivity of public accounting as a party that audited the financial statements of the company. Finance cases occurred because of emiten and audit firm impinged law and regulation market releaasedby the institute of arranging stock market This researcg uses descriptive method and verifikatif. Data collection using a survey approach with questioninnaires distributed to the KAP listed in BAPEPAM-LK.Respondents of this study was an audit partner, audit manager and senior auditor. Before the data is used to the test the hypothesis, first tested the validity and reliability. Analysis of the data to test hypotheses using analytical description of the SEM. The result of this study concluded that : (1) audit tenure is not the main thing in determining the audit fee; (2) job satisfication is influenced the audit fee received by a public accountant: (3) audit quality is affected by satification of the audit, but the audit tenure of public accountants are affected by a public accountant job satisfication, whereas while the audit fee affect public accountant acceptable audit quality.

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PropertyValue
Publisher IDJBPTUNIKOMPP
OrganizationPerpustakaan UNIKOM
Contact Namedyah@unikom.ac.id
AddressJl. Dipati Ukur No.116 Lt.7
CityBandung
RegionWest Java
CountryIndonesia
Phone022-2533825 ext.112
Fax022-2533754
Administrator E-mailperpus@unikom.ac.id
CKO E-mailperpus@unikom.ac.id