Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda The Effect of Audit Fees, Auditor Experience, and Competency on Audit Quality with Professional Ethics as Moderation Variables (Empirical Study on Public Accounting Firms in the DKI Jakarta Region). MESARI (Management, Economics, Accounting, and Business Research Innovations),, 1 (2). pp. 82-91. ISSN 3090-3351

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Abstract

This study aims to analyze the Influence of Audit Fee, Auditor Experience and Competence on Audit Quality with Professional Ethics as a Moderating Variable. The data used are primary data collected by distributing questionnaires to auditors working at Public Accounting Firms in the DKI Jakarta Region. The sample selection technique in this study used the purposive sampling method. The total population in this study was 11 Public Accounting Firms. To analyze the data obtained, this study used SmartPLS 3.2.9 Software. The results of this study indicate that audit fee have no effect on audit quality, while auditor experience and competence have a positive and significant effect on audit quality. Professional ethics cannot moderate the influence of audit fee, auditor experience and competence on audit quality

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Manajemen
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	02 Feb 2026 01:08
Last Modified:	02 Feb 2026 01:08
URI:	http://repository.ubharajaya.ac.id/id/eprint/37847

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