AUDIT QUALITY THROUGH THE PERSPECTIVE OF AUDIT FEE, AUDIT TENURE, AND COMPANY SIZE
Abstrak
Introduction/Main Objectives: This research aims to determine the influence of audit fees, audit tenure, and company size on audit quality. This research was chosen because audit quality is of particular concern, considering that financial reports are used by many interested parties. Background Problems : there is phenomenon fraud in preparing financial reports and not being detected by auditors and the results inconsistent research Novelty: Factors influencing audit quality in transportation sector companies Research Methods: The population of this research is transportation sector companies listed in the BEI in 2019-2022. Sample selection used purposive sampling technique, the sample obtained was 17 companies with a total sample of 68 company data. The data collection method used is data documentation and the data analysis technique used in this research is logistic regression analysis with SPSS. Findings/Results : . Based on the research results, it shows that audit fees, audit tenure, and company size can only influence the audit quality variable by 57.6% and the remaining 42.4% is influenced by other variables outside the research. Conclusion: The research results show that audit fees partially influence audit quality. Meanwhile, audit tenure and company size partially have no effect on audit quality. In the other hand, audit fees, audit tenure, and company size together influence audit quality.Referensi
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Andriani, N., & Nursiam, N. (2018). PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(1), 29–39. https://doi.org/10.23917/reaksi.v3i1.5559
Ansori, Manual, U., Brämswig, K., Ploner, F., Martel, A., Bauernhofer, T., Hilbe, W., Kühr, T., Leitgeb, C., Mlineritsch, B., Petzer, A., Seebacher, V., Stöger, H., Girschikofsky, M., Hochreiner, G., Ressler, S., Romeder, F., Wöll, E., Brodowicz, T., … Baker, D. (2022). http://link.springer.com/10.1007/s00232-014-9701
Buchori, A., & Budiantoro, H. (2019). Pengaruh Ukuran Perusahaan Klien, Audit Tenure, Dan Spesialisasi Auditor Terhadap Kualitas Audit. Jurnal Pajak, Akuntansi, Sistem Informasi, Dan Auditing (PAKSI), 1(1), 22–39. https://doi.org/10.33476/jpaksi.v1i1.965
Fadila, E., Ramadhyani, Y., Saputri, Y., & Manurung, H. (2023). The Influence of Audit Fee, Audit Tenure, and Auditor Competency on Audit Quality: A Systematic Review. Jurnal Ilmiah Manajemen Kesatuan, 11(3), 679–686. https://doi.org/10.37641/jimkes.v11i3.2161
Fauziyyah, Z. I., & Praptiningsih, P. (2020). Pengaruh Audit Fee,Audit Tenure,Dan Rotasi Audit Terhadap Kualitas Audit. Monex Journal Research Accounting Politeknik Tegal, 9(1), 1–17. https://doi.org/10.30591/monex.v9i1.1232
Finansial. (2017). OJK Imposes Sanctions on SNP Public Accountants and KAP Auditors. http://finansial.bisnis.com/read/20181001/89/844236/ojk-turunkan-sanksi-kepada-akuntan-pub lik-dan-kap-auditor-snp-finance- .. https://finansial.bisnis.com/
Ginanjar, Y., Setiawan, A. (2023). Corporate governance literature review there is a financial performance perspective. Jurnal Mantik, 7(2), 2685–4236.
Ginanjar, Y., Rahmayani, M. W., & Riyadi, W. (2019). Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia. Jurnal Kajian Akuntansi, 3(2), 210. https://doi.org/10.33603/jka.v3i2.2628
Hasanah, A. N., & Putri, M. S. (2018). Audit tenure. Jurnal Akuntansi, Vol 5 No. 1 Januari 2018, 5(1), 11–21. file:///C:/Users/Administrator/Downloads/499-Article Text-1421-2-10-20180111.pdf
Herdian, A. F., & Bambang Sudaryono. (2023). Pengaruh Rotasi Audit, Audit Fee, Audit Tenure Terhadap Kualitas Audit. Jurnal Ekonomi Trisakti, 3(1), 1481–1488. https://doi.org/10.25105/jet.v3i1.16168
Lestari, D. I., & Vadila, M. N. (2020). COSTING:Journal of Economic, Business and Accounting. Journal of Economic, Business and Accounting, 4(1), 274–281.
Maong, G. A. (2022). Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021. Bongaya Journal of Research in Management (BJRM), 5(2), 36–44. https://doi.org/10.37888/bjrm.v5i2.382
Siddiq, F. R., & Suseno, A. E. (2019). FRAUD PENTAGON THEORY DALAM FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN TERDAFTAR di JAKARTA ISLAMIC INDEX (JII) PERIODE 2014-2017 (Perspektif F-Score Model). Jurnal Nusantara Aplikasi Manajemen Bisnis, 4(2), 128–138. https://doi.org/10.29407/nusamba.v4i2.13800
Tempo. (2018). Audit CPC Reveal Credit Congested Tirta Amarta in Bank Independent worth 1 .8 Trillion. https://bisnis.tempo.co/read/1090954/bpk-besar-kredit-macet-tirta-amarta-di-bank-mandiri-rp-18- t . Tempo. https://www.tempo.com/
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