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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Syntax Literate : Jurnal Ilmiah Indonesia IKRA-ITH ABDIMAS DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Contemporary Accounting Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-Amal: Jurnal Pengabdian Kepada Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal Research of Social Science, Economics, and Management
Ratna Hindria Dyah Pita Sari
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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Nasuci, Kinanti Putri; Sari, Retna; Sari, Ratna Hindria Dyah Pita
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Kinanti Putri Nasuci; Retna Sari; Ratna Hindria Dyah Pita Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Kinanti Putri Nasuci; Retna Sari; Ratna Hindria Dyah Pita Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
Co-Authors Ahmad Rifaldi Ayunita Ajengtiyas Saputri Mashuri Dianwicaksih Arieftiara Ekawati Jati Wibawaningsih Erna Hernawati Husnah Nur Laela Ermaya Kinanti Putri Nasuci Lidya Primta Surbakti Lilis Kamilah Masripah Masripah Masripah Miftah, Munasiron Miftah, Munasiron Nasuci, Kinanti Putri Praptiningsih Praptiningsih Ranti Nugraheni Retna Sari Saebani, Akhmad Sari, Retna Yoga Khomaini Aditya