Pengaruh Fee Audit dan Pengalaman Auditor terhadap Kualitas Audit dengan Independensi Auditor sebagai Variabel Moderasi

Abstract

This study aims to examine the effect of audit fees and auditor experience on audit quality, as well as the role of auditor independence in moderating these relationships. This study employs a quantitative approach using primary data collected through questionnaires distributed to auditors working at three Public Accounting Firms (KAP) in Cirebon City. The sample consisted of 49 auditors selected as research respondents. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 31. The results indicate that audit fees have a significant effect on audit quality. Auditor experience also has a significant effect on audit quality. Furthermore, auditor independence significantly moderates the relationship between audit fees and audit quality. Auditor independence also significantly moderates the relationship between auditor experience and audit quality. These findings indicate that adequate audit fees and extensive auditor experience can contribute to improving audit quality, while auditor independence strengthens the effectiveness of these factors in supporting the implementation of objective and professional audits. The findings support Attribution Theory, which explains that auditor performance is influenced by both external factors, such as audit fees, and internal factors, such as auditor experience and independence.