PENGARUH AUDIT TENURE DAN INDEPENDENSI MELALUI KUALITAS AUDIT TERHADAP KEPUASAN AUDITEE PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM

Abstract

This study aims to determine whether audit tenure and independence can influence and explain audit quality and whether these three variables can explain auditee satisfaction. As for the sample in this study, as many as 45 people who work as auditors who work in the Public Accounting Firm and with the sampling method using the census sampling method and assisted by multiple and simple regression analysis testing, because in this study using three equation tests. The results of this study indicate that the audit tenure variable has a significant effect on audit quality, audit quality has an effect on auditee satisfaction and then audit tenure and independence variables have an effect on auditee satisfaction through audit quality.