Abstract: The purpose of this study is to analyze the effect of audit risk towards fee audit, analyze the effect of audit risk towards audit quality, and analyze the effect audit fee towards audit quality. The sample in this study were107 public accountants in Jakarta. The result of the study shows that audit risk has effect towards audit fee, audit risk has negative effect on audit quality, audit fee has effect towards audit quality, audit risk has effect towards audit quality through audit fee in Public Accounting Firms in Central Jakarta. The implications of this study, for the auditor in order to control audit risk, the auditor needs to know the client carefully, as well as understand the ins and outs of his client's business, and for future researchers, to examine the audit risk on audit quality, by adding variables..
Keywords –Audi Risk,Audit Quality, Through Audit Fee
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