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All Journal Managament Insight: Jurnal Ilmiah Manajemen Jurnal RAK (Riset Akuntansi Keuangan) Akuntabel : Jurnal Ekonomi dan Keuangan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Business Innovation and Entrepreneurship Journal Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Hamid Bone
Universitas Mulawarman
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal RAK (Riset Akuntansi Keuangan)

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AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE Bone, Hariman; Affan, Nurita; Bone, Hamid
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5625

Abstract

This study intends to examine the association between real tenure and audit quality. There are two main reasons underlying this study: the first is the debate on the impact of tenure on audit quality between regulatory and economic perspectives. Regulatory viewpoint argues that tenure restriction could increase audit quality, while economic perspective states that such restriction could increase initial audit engagement costs instead and therefore decrease audit quality. Secondly, this study elaborates the phenomenon of pseudo auditor rotation which possibly misleads the calculation of auditor tenure in a company. This study utilizes 238 companies from various industrial sectors. The Regression test result shows positive association between real tenure and audit quality. Therefore, this result is in line with economic perspective which contradicts the restriction of audit tenure both on auditor and public accountant firms.
AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE Hariman Bone; Nurita Affan; Hamid Bone
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5710

Abstract

This study intends to examine the association between real tenure and audit quality. There are two main reasons underlying this study: the first is the debate on the impact of tenure on audit quality between regulatory and economic perspectives. Regulatory viewpoint argues that tenure restriction could increase audit quality, while economic perspective states that such restriction could increase initial audit engagement costs instead and therefore decrease audit quality. Secondly, this study elaborates the phenomenon of pseudo auditor rotation which possibly misleads the calculation of auditor tenure in a company. This study utilizes 238 companies from various industrial sectors. The Regression test result shows positive association between real tenure and audit quality. Therefore, this result is in line with economic perspective which contradicts the restriction of audit tenure both on auditor and public accountant firms.
Co-Authors Afri saldi Ahmad Agus Iwan Kesuma Anak Agung Gede Sugianthara Anisa Kusumawardani Annastintatia Polii Anniza Setyowati Ariel Anandhika Darmasasmita Arlita, Rizki Bone, Hariman Carillya Suwandari Destiana Nurisnaini Dhina Mustika Sari Diniarty Hadi Dwi Irma Widyastuti Elfiana Effendie Faiga Sugesti Fatimah Fatimah Ferry Diyanti Ferry Diyanti Fibriani Nur Khairin Fitri Dalfiana Fakhri Fitriani Lutfiah Herlini Pramana Hermansyah Hermansyah Ibnu Abni Lahaya Indah Permata Sari Indah Permatasari Indra Suyoto Kurniawan Irma Ariani Irwansyah - Iskandar Iskandar Iskandar Iskandar Juminiyanti Juminiyanti Kartini Kartini Khairunnisa Khairunnisa Ledy Setiawati Ledy Setyawati Linayati Lestari, Linayati Lisa Evasusanti Silaban M. Qodrat Sahputra Maria Magdalena Nggara Maritsa Aghniy Muhamad Mujib Ridwan Muhammad Dellyono Muhammad Subhan Mustika Dwi Aryani Isman Musviyanti Musviyanti Nor Hana nur hikmah Nurhadi Nurhadi Nurita Affan Praja Hadi Saputra Putri Hajrina Haolia Raden Priyo Utomo Raden Priyo Utomo Raden Priyo Utomo Rahma Wati Richa Rachmawati Afag Ridho Helmi Marsa Rinda Mugtiah Rini Rahmawati Rizki Arlita Rizky Jayanti Rusliansyah Rusliansyah Rusliansyah Rusliansyah Ruslianyah Ruslianyah Salmah Pattisahusiwa Sayid M. Ali Zulfikar Septian Farinda Shelfie Juniart Alvianti SITI NOOR SELMA ANGGRAINI Surawan Surawan Syarifah Hudayah Tati Rahmiati Wenti Amalia Purwaningayu Widiastuti Widiastuti Wulan Iyhig Ratna Sari Yani Lestari Yeti Yeti Yulia Tri Kusumawati Yuliska Hasnita Puteri Zuli Purnawati