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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Nurul Fachriyah
Brawijaya University
Economics, Econometrics & Finance

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Pengaruh Tekanan Anggaran Waktu Dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Adam Abdurrahman Hakim; Nurul Fachriyah
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine: 1) The Effect of Auditor Time Budget Pressure on the Audit Quality of KAP (Public Accounting Firm) in East Java; 2) The Effect of Auditor Independence on the Audit Quality of KAP (Public Accounting Firm) in East Java; 3) Effect of Pressure on Auditor Time and Auditor Independence together on Audit Quality at Public Accounting Firm (KAP) in East Java. This research is comparative causal research because this research intends to explain the causal relationship between the variables by testing the hypotheses formulated previously. The population in this study are auditors who work in Public Accounting Firms in East Java. The test results show that not all instruments are valid and not reliable. Before the analysis, the analysis prerequisite tests were carried out, including the normality, linearity, multicollinearity, and heteroscedasticity tests. The data analysis used to test the hypothesis uses Spearman analysis techniques, multiple regression, t-test and F test. This study proves that Time Budget Pressure has no significant negative effect on Audit Quality and Auditor Independence directly has a significant positive effect on Audit Quality      
PENGARUH AUDIT TENURE, ROTASI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020. Meyda Ines Cintya Sucipto; Nurul Fachriyah
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of audit tenure, auditor rotation, and firm size on audit quality. This type of research is a quantitative research using secondary data from the financial and annual reports of companies listed on the IDX. This study uses a purposive sampling method and data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The analytical method to test the hypothesis is multiple linear regression with SPSS 22. The statistical test results show that firm size has a significant positive effect on audit quality. On the other hand, auditor rotation and audit tenure have no significant effect on audit quality.
Co-Authors Adam Abdurrahman Hakim Meyda Ines Cintya Sucipto