Year: 2025
Type: article
Study design: Observational Study
Abstract: The purpose of this research was to determine the effect of audit fees, experience, and auditor communication skills on audit quality at Public Accounting Firms (KAP) in Batam City. This research uses a quantitative approach method. The data used are primary data collected using an instrument in the form of a questionnaire. Then, a questionnaire containing various statements according to the indicators of each variable will be distributed to auditors working at Public Accounting Firms (KAP) in Batam City. The population in this study was taken based on Public Accounting Firms (KAP) registered with the IAPI 2024 Directorate. The sampling method used was purposive sampling with the use of certain criteria. Based on the results of the distribution of questionnaires, a sample of 51 people was obtained which would then be processed using the SPSS Version 29 application. The results of the partial test show that audit fees have a significant effect on audit quality, experience has a significant effect on audit quality, and communication skills have an effect on audit quality. Meanwhile the F test shows that audit fees, experience, and auditor communication skills have a simultaneous effect on audit quality.
Source: Jurnal Ekobistek
Authors: Shafira Rahmawati, Viola Syukrina E Janrosl
Institution: Universitas Putera Batam
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409318522