International Journal of Management and Business Studies
Full length research paper
An empirical analysis of auditor independence and audit fees on audit quality
Novie Susanti Suseno
Doctoral Student, University of Padjadjaran, Indonesia E-mail : firstname.lastname@example.org
Tel: 0262-544218. Fax: 0262-544217
Accepted 13 February, 2013
This study aims to investigate the influence of auditor independence and audit fees towards on audit quality. This study applies explanatory research in which questionnaires and interviews serve as the primary data. The sample of this study is 73 public accountant offices which are the members of the Forum of Capital Market Accountants in Indonesia. The results of this study depicted that auditor independence significantly influences the audit quality and audit fees significantly influences the auditing quality. Such results indicate that the measures to enhance auditing quality can be taken by means of developing independent attitudes and determining sufficient audit fees. In this study, the auditing quality is further divided into seven criteria, i.e. skills, experience, ethical value, mindset, the reliability of auditing methods, the effectiveness of the utilized tools and the technical supports. In addition, independence is divided into two indicators: Integrity and Objectivity. While the audit fee is divided into three indicators: size of an auditee, complexity and risk.
Key words: Auditor, independence, audit fees, audit quality, public accountant office.
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