The Effect of Audit Fee and Audit Tenure on Audit Quality of Public Accounting Firms in Makassar with Auditor Independence as a Mediating Variable

Abstract

This study aims at finding the effect performed by audit fees 
and audit tenures on audit quality mediated by auditor 
independence. This study applies a quantitative research 
method. The population in this study covers seven public 
accounting firms covering 61 auditors willing to fill out the 
questionnaires. The analytical technique used in this study is 
path analysis. The results of this study indicate that audit fee 
has a negative and significant effect on audit quality and 
auditor independence.  The audit tenure positively and 
significantly affects audit quality and audit independence.  
Auditor independence mediates the audit fees on audit 
quality.  In addition, auditor independence mediates audit 
tenure on audit quality.