The Influence of Audit Tenure, Audit Fee, Auditor Reputation, and Client Company Size on Audit Quality
DOI:
https://doi.org/10.59086/ijest.v3i1.430Keywords:
Auditing Tenure, Auditing Fees, Auditing QualityAbstract
Audit quality is the most important consideration for users of audit reports because an assessment of the audit opinion by investors and potential investors will be provided. The opinion received will also not be qualified if the audited financial statements are not audited by an auditor who has audit quality, and the size of the company will not affect the quality of the audit. Thus, bad decisions can be taken by report users. Therefore, this research aims to examine the influence of audit quality on audit tenure, audit fees, auditor reputation, and client company size. The population that is the focus of the research is all manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021 period. Sampling was carried out using quantitative descriptive methods, and based on established criteria, there were 67 manufacturing companies in the sample with an observation period of 3 years. Thus, the final sample size is 201. The research results state that audit tenure has no impact on audit quality, audit fees have no impact on audit quality, and auditor reputation also has no impact on audit quality
References
Agoes, S. (2012). Pengauditan: Garis Panduan Amalan untuk Pengauditan Akauntan oleh Akauntan Awam (edisi ke-4). Salemba empat.
Akmal. (2006). Pemeriksaan dalaman (audit dalaman). Indeks PT, Kumpulan Gramedia. Ardani, SV (2017). Kesan tempoh audit, giliran audit, yuran audit terhadap kualiti.
Pengauditan dengan jawatankuasa audit sebagai pembolehubah penyederhana (Kajian Syarikat Sektor Kewangan Tersenarai di BEI 2010-2014). Jurnal Perakaunan, 6(1), 1–12.
Chih-Ying,CL, Chan–Jane, dan Yu–Chen, L. (2008). "Tempoh rakan kongsi audit, tempoh firma audit dan akruan mengikut budi bicara: Adakah tempoh juruaudit yang lama menjejaskan kualiti pendapatan". Penyelidikan Perakaunan Kontemporari, 25(2), 415–445 melalui http://www.ssrn. com.
Darya, K and Puspitasari, SA (2017). Reputasi KAP, tempoh audit, saiz syarikat pelanggan dan kualiti audit (kajian syarikat Indonesia LQ 45)
Fachruiddin, W, Bahri, S dan Pribadi, A. (2017). Analisis faktor yang mempengaruhi kualiti audit dengan prosedur audit sebagai pengantara. Jurbal Ilman. 5(2).
Fauziyyah, ZIP (2020). Kesan yuran audit, tempoh audit dan giliran audit terhadap kualiti audit. Monex, 9(1), 1–17
Fauziyyah, ZIP (2020). Kesan yuran audit, tempoh audit dan giliran audit terhadap kualiti audit. Jurnal MONEX, 9, 1–17.
Fernando,GD, Ahmed M. dan Randal JE 2010. Atribut kualiti audit, saiz pelanggan dan kos modal ekuiti. Jurnal Perakaunan dan Kewangan, Vol. 9, tidak. 4, hlm. 363- 381
Ghozali, I. (2013). Aplikasi analisis multivariate dengan program SPSS. Semarang: Badan Penerbitan Universiti Dipenogoro.
Ghozali, imam. (2016), Aplikasi Analisis Multivariate dengan SPSS. Isu 8. Semarang: Badan Penerbitan Universiti Diponogor
Jatmiko, BP (nd). Pentadbiran kewangan Bukopin terjumpa kes kad kredit, ini penjelasan pengarah. Diperoleh pada 16 Mei 2020, daripadahttps://economic.kompas.com/
Mesyuarat Jawatankuasa Pemilikan Asing dan Jawatankuasa Audit Mengenai Kualiti Audit (Kajian Infrastruktur, Utiliti dan Syarikat Perkhidmatan Pengangkutan Tersenarai di Bursa Saham Indonesia 2013-2017) E- Prosiding Pengurusan, 6(2), 3675–3682.
Mulyadi. (2014). Pengauditan (edisi ke-6). Salemba empat.
Nugrahanti, Y. dan Darsono. (2014). Pengaruh tempoh audit, pengkhususan KAP dan saiz syarikat terhadap kualiti audit. Jurnal Perakaunan Diponegoro., 03(03), 1–9.
Permatasari, IY and Astuti, CD (2018). Pengaruh yuran audit, penggiliran juruaudit dan reputasi KAP terhadap kualiti audit. Jurnal Perakaunan Trisakti, 0832, 81–94.
Putri, KDC and Rasmini, NK (2016). Yuran audit sebagai kesan penyederhanaan penglibatan juruaudit ke atas kualiti audit. Jurnal Elektronik Perakaunan, 16(3), 2017– 2043.
Ramadhan, IN &, & Laksito, H. (2018). Kesan reputasi firma perakaunan awam (PAF), tempoh audit, dan yuran audit terhadap kualiti audit. Jurnal Perakaunan Diponegoro, 7(4), 1–13.
Riyanto, B. (2008). Asas perbelanjaan perniagaan. GPFE.
Seftianne, S. and Handayani, R. 2011. Faktor yang mempengaruhi struktur modal dalam syarikat awam dalam sektor pembuatan. Jurnal Perniagaan dan Perakaunan, 13(1), 39-56.
Sinaga, EA and Rachmawati, S. 2018. Jumlah Yuran Audit untuk Syarikat Tersenarai Bursa Saham Indonesia. Media untuk Perakaunan, Pengauditan dan Penyelidikan Maklumat, 18 (1), 19-34. Hermuningsih, 2012
Siregar, DL (2018). Kesan yuran audit, tempoh audit dan penggiliran audit terhadap kualiti audit di bursa saham Indonesia. Jurnal EMBA, 8(1), 637– 646. (Hasanah dan Putri, 2018
Subramanyam dan Liar. (2010). Analisis Penyata Kewangan (Edisi ke-10). Salemba empat.
Trisnawati, R., & Nurbaiti, A. (2019). Pengaruh saiz syarikat, penggiliran KAP,
Wijayani, ED (2011). Analisis faktor yang mempengaruhi syarikat di Indonesia apabila melakukan pertukaran juruaudit. XIV. Simposium Perakaunan Kebangsaan, 1.–27.
Wulandari, S and Nurmala, P. (2019). Kesan saiz syarikat, keamatan mesyuarat jawatankuasa audit, dan saiz jawatankuasa audit ke atas yuran audit. Jurnal Perakaunan Saintifik Universiti Pamulang. 7 par. 2
Yuniarti, R. (2011). Saiz firma audit, yuran audit dan kualiti audit. Jurnal Pengurusan Global, 2(1).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Stephanie Fernandez, Keline Ricca Chan, Kevin Salim, Wilsa Road Betterment Sitepu, Owen de pinto Simanjuntak
This work is licensed under a Creative Commons Attribution 4.0 International License.
International Journal Of Economics Social And Technology under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
