Pengaruh Due Profesional Care, Etika Audit, Kompleksitas, Dan Fee Audit Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik (KAP) Kota Bandar Lampung Dan Palembang)

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Abstract, This research is important to know, analyze, and get empirical evidence about the influence
of due professional care, audit ethics, complexity, and audit fee on audit quality at public accounting
firm (KAP) Bandar Lampung City and Palembang. The unit of analysis in this study are all public
accounting firms Bandar Lampung and Palembang. The sampling method is saturated, with a total of
57 respondents with an 84% return rate. Data analysis technique used is Partial Least Square (PLS)
model. PLS is a structural equation model (SEM).
The result of the analysis shows that professional care has a significant effect on audit quality, audit
ethics has significant effect on audit quality, the complexity does not affect the quality of audit, audit
fee has a significant effect on audit quality.