PENGARUH AUDIT TENURE DAN AUDIT FEE TERHADAP INDEPENDENSI AUDITOR PADA KAP DI MAKASSAR

Abstract

This study aims to see empirical evidence regarding the effect of the length of the audit relationship (audit tenure) and audit fees on auditor independence for auditors in Makassar City. The type of data used in this study is quantitative data in the form of scores or scores of respondents' answers to the questionnaires that have been distributed. While the source of data in this study is primary data and respondents in this study are auditors who work at the Public Accounting Firm (KAP) in Makassar City. Based on the hypothesis testing in this study, it shows that the length of the audit relationship (audit tenure) with the client being audited does not affect the independence of the auditor, while the amount of audit service fees paid by the client has a positive effect on the independence of the auditor.