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All Journal AKUNTABILITAS ACCRUALS (Accounting Research Journal of Sutaatmadja) EkBis: Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Accounting and Finance Research AL-ARBAH: Journal of Islamic Finance and Banking Media Riset Akuntansi Auditing & Informasi Journal of Accounting Inquiry Jurnal Keuangan dan Perbankan Syariah
Senjani, Yayu Putri
UIN Sunan Kalijaga Yogyakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Media Riset Akuntansi Auditing

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DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP Ika Nur Astuti; Yayu Putri Senjani; Slamet Haryono
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.873 KB) | DOI: 10.25105/mraai.v22i2.13985

Abstract

Financial statements are an important instrument for every company which is not only a means of making decisions by the company's internals alone, but also to assess the condition or condition of the company by external parties as well. In recent years, manipulation of audited financial statements caused by auditor violations often occurs, so that public doubts arise over the quality of audits produced by auditors. This study aims to determine the effect of audit fees, audit tenure, audit rotation and KAP size on audit quality. Sampling was carried out using the purposive sampling method and resulted in a selected sample of 59 manufacturing companies multiplied by a five-year observation period, so that the total number of observation data was 295. The research data used in this study were secondary data taken from the annual report. manufacturing company registered on ISSI from 2016-2020. This study implies a descriptive research design using a quantitative approach. Data analysis in this study uses logistic regression analysis which is processed using STATA version 16 test tool. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure and KAP size have no effect on audit quality, while audit rotation has a negative effect on audit quality.
Co-Authors Dita Ayuningtias Ika Nur Astuti Iva Nur Azizah Muhamad Fuji Hakiki Randi Irawan Wibantoro Rikyan Ulil Istifadah Slamet Haryono