PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL MODERASI

Rika Nuryanah

Authors

Rika Nuryanah Universitas Kuningan

Keywords:

KAP reputation, company size, audit quality, audit fee

Abstract

This study aims to determine and analyze the Effect of KAP Reputation, and Company Size on Audit Quality with Audit Fees as Moderating Variables in the Banking Industry for the 2016-2020 period either simultaneously, partially or moderated regression analysis. The method used is descriptive and verification methods. The research population is the banking industry for the 2016-2020 period as many as 43 banks. Calculation of the sample using the slovin formula so that the sample obtained is 29 banks. Then, the sample was drawn using quota sampling to get 31 banks. The data collection technique used non-participant observation, while the data analysis technique used logistic analysis and moderated regression analysis (MRA). The results of the study show that the reputation of KAP, company size and audit fees have a simultaneous and significant effect on audit quality. KAP reputation, company size and audit fee partially positive and significant effect on audit quality. Audit fees moderate the effect of KAP reputation and firm size on audit quality.

Keywords: KAP reputation, company size, audit quality, audit fee

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