PENGARUH PENGALAMAN KERJA DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT DENGAN BESARAN AUDIT FEE SEBAGAI VARIABEL MODERASI PADA KAP DI KOTA DENPASAR

This study aims to examine the impact of work experience and auditor accountability on audit quality, with audit fee as a moderating variable in public accounting firms in Denpasar. The population for this study includes all auditors, whether senior auditors, junior auditors, managers, or partners, working in public accounting firms located in Denpasar. The sampling technique used is Convenience Sampling, resulting in a sample of 95 auditors. This is a quantitative study using primary data. The study utilizes SmartPLS 3.0, and the results indicate that work experience and auditor accountability affect audit quality, whereas the audit fee does not moderate the relationship between work experience and auditor accountability on audit quality.