• ISSN: 2301-3567
    • Frequency: Quarterly (2013-2014); Monthly (Since 2015)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms Jessica C. Xiao
    • Abstracting/ Indexing: Engineering & Technology Library,  Electronic Journals Library, Ulrich's Periodicals Directory, MESLibrary, Google Scholar, Crossref, and ProQuest.
    • E-mail: joebm@ejournal.net
JOEBM 2017 Vol.5(1): 69-73 ISSN: 2301-3567
DOI: 10.18178/joebm.2017.5.1.488

Effects of Auditor Independence and Experience, Size of Client’s Financial Health and Audit Fee on Audit Quality: An Empirical Study on Public Accounting Firms in Indonesia

Faiz Zamzami, Sakina Nusarifa Tantri, and Rudi Prasetya Timur
Abstract— The study was aimed at examining the effects of auditor independence and experience, size of clients’s financial health and audit fee on the audit quality. This study is therefore expected to provide empirical evidence about the audit quality in Indonesia, and targets auditors at the Public Accounting Firms in Indonesia as the respondents. Surveys were conducted while hypothesis testing was done with partially simple regression analysis and simultaneously multiple regression in which SPSS application was in use. The study states that on a partial basis, the auditor independence and experience affect the audit quality, while the size of the client's financial health and the audit fee give no significant effects on the audit quality. On the other hand, simultaneously, the auditor independence and experience, the size of the client's financial health, and audit fee significantly affect the audit quality.

Index Terms— Audit quality, auditor, public accounting firm, Indonesia.

The authors are with the Accounting Diploma, Vocational School of Gadjah Mada University, Yogyakarta, Indonesia (e-mail: faiz@ugm.ac.id, sakinatantri@gmail.com,rudiprasetyatimur@gmail.com).

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Cite: Faiz Zamzami, Sakina Nusarifa Tantri, and Rudi Prasetya Timur, " Effects of Auditor Independence and Experience, Size of Client’s Financial Health and Audit Fee on Audit Quality: An Empirical Study on Public Accounting Firms in Indonesia," Journal of Economics, Business and Management vol. 5, no. 1, pp. 69-73, 2017.

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