Pengaruh Pengungkapan Key Audit Matters, Audit Tenure, Audit Fee Dan Indepedensi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Kota Pekanbaru )

Abstract

The purpose of this study is to ascertain if audit quality is impacted by the disclosure of materially important key audit matters, audit tenure, audit fees, and auditor independence. This research was carried out in response to the release of the Exposure Draft of Auditing Standard (SA) 701, which was derived from International Auditing Standard 701 and focused on "Communicating Key Audit Matters in the Independent Auditor's Report". 44 questionnaires that fit the sample requirements were used in this study's purposive sampling technique. Using IBM SPSS, a straightforward regression analysis was performed on the data. The research results show that the influence of key audit matters and auditor independence positively affects audit quality. Audit tenure and audit fees do not have a significant influence on audit quality. Together, the influence of disclosure of key audit matters, audit fees, audit tenure then independent auditor has a simultaneous effect on audit quality