PENGARUH ETIKA AUDITOR, KOMPETENSI AUDITOR, FEE AUDIT DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT

Abstract

Audit quality is the probability that an auditor will find and report violations in his client's
accounting system, systematic and independent checks to determine activities, quality and results
in accordance with planned arrangements and whether the arrangements are implemented
effectively and match the objectives. The purpose of this study is to determine the effect of auditor
ethics, auditor competence, audit fees and auditor motivation on audit quality. The population in
this study is the Auditor who works in Malang City Public Accountant Office. The results of this
study indicate that auditors ethically influence audit quality, auditor competence influences audit
quality, audit fees affect audit quality, auditor motivation influences audit quality.