ANALISIS PENGALAMAN AUDITOR DAN FEE AUDIT TERHADAP KUALITAS AUDIT

Abstract

ABSTRAK

Critical review ini disusun dengan tujuan untuk mengungkapkan jurnal-jurnal yang menganalisis mengenai pengalaman auditor dan fee audit terhadap kualitas audit. Yang mana critical review ini mengambil dari 3 (tiga) jurnal yang sudah terakreditasi SINTA dan beberapa referensi jurnal lainnya sesuai dengan judul makalah yang akan direview. Adapun ketiga jurnal yang dianalisis menggunakan pendekatan penelitian kuantitatif. Hasil kesimpulan pada critical review terhadap ketiga jurnal yang dianalisis menyimpulkan bahwa, penelitian pertama menunjukan fee audit berpengaruh terhadap kualitas audit, sementara pengalaman auditor tidak berpengaruh terhadap kualitas audit. Pada penelitian kedua, temuan penelitian menunjukan pengalaman auditor tidak berpengaruh signifikan terhadap kualitas audit. Sementara itu, penelitian ketiga menyimpulkan fee audit mempunyai pengaruh signifikan dan positif terhadap kualitas audit.

Kata Kunci: pengalaman auditor, fee audit, kualitas audit 

ABSTRACT

This critical review was prepared with the aim of revealing journals that analyze auditors' experience and audit fees on audit quality. Where this critical review is taken from 3 (three) journals that have been accredited by SINTA and several other journal references according to the title of the paper to be reviewed. The three journals analyzed used a quantitative research approach. The results of the critical review of the three journals analyzed concluded that, the first study showed that audit fees had an effect on audit quality, while auditors' experience had no effect on audit quality. In the second study, the results showed that auditors' experience did not have a significant effect on audit quality. Meanwhile, the third study concluded that audit fees have a significant and positive influence on audit quality.

Keywords: auditor experience, audit fee, audit quality