PENGARUH FEE AUDIT, MASA PERIKATAN AUDIT, DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT (SURVEY PADA KANTOR AKUNTAN PUBLIK KOTA BANDUNG)

Abstract

This study aims to obtain empirical evidence of the influence of audit Fee, Audit Engagement
Period and Organizational Commitment either simultaneously or partially to audit quality at
public accounting firm in Bandung. Data collection method is questionnaire method with
measurement technique used is Summated Rating Method: Likert Schale (likert scale). Data
analysis techniques used in the form of Multiple Linear Regression Analysis. The results achieved
in this study, that based on F test there is a significant influence between audit fees, audit
engagement period and organizational commitment to audit quality at public accounting firm in
Bandung. While based on t concluded that only variable audit engagement period that does not
have a significant effect on audit quality. Meanwhile, the variable of audit fee and organizational
commitment have positive and significant impact to audit quality.