Pengaruh Skeptisme Professional, Independensi, Akuntabilitas, Fee audit Terhadap Kualitas Audit

Audit quality is an assessment of both the poor performance performed by the auditor and the impact on the audit results primarily impact on the assessment of audit opinion. This study was conducted to determine the influence of attitude skepticism, independence, accountability, audit fees and to audit quality. The population of this study is an independent auditor who works in Public Accounting Firm Surabaya Region. The sampling technique of this research using random sampling. Data collection was done by distributing questionnaires to 85 respondents, with 70 questionnaires returning and 5 questionnaires not being used because they did not fit the criteria in this study. Analysis of data that have been obtained from the respondents of the research processed using SPSS software 23. The results of this study indicate that the attitude and audit fees received by the auditor affect the quality of the audit. This study also obtained the result that independence and accountability have no effect on audit quality