The Effect of Audit Fees and Audit Tenure to Audit Quality

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Darwis Agustriyana1*, Mohd Haizam Saudi, Djoko Roespinoedji, Obsatar Sinaga


Most important organizational investments is human resources, where human resources are a factor of organizational success in order to survive and develop well. In the midst of the Covid-19 pandemic so that the human resources of the organization can make the maximum contribution, human resources need to be developed both through education and training. However, with the most appropriate and adaptive formula to all kinds of changes in the midst of the Covid-19 pandemic, employee development can occur either formally or informally and is very important for individuals and organizations. This development is needed as a form of self-adjustment with advances in science and technology, therefore the employee development program must be carried out in a sustainable and dynamic manner. The mentality of employees is greatly influenced from the point of view that today's performance must be improved if yesterday was wrong, and most importantly, the Covid-19 pandemic has made all organizations and companies must be adaptive. Employees who have this attitude will be encouraged to be dynamic, creative and open while remaining critical and responsive to new ideas and changes. This requires an appropriate human resource development strategy.

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