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All Journal Advances in Managerial Auditing Research Advances in Taxation Research
Sumartono Sumartono
Universitas Yapis Papua, Indonesia
Economics, Econometrics & Finance

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Journal : Advances in Managerial Auditing Research

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Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono Sumartono; Muhammad Ridhwansyah Pasolo; Yana Ermawati; Yaya Sonjaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.95

Abstract

This study aims to test and analyze the effect of auditor exchange and company measurement on audit quality. The population of this study are all manufacturing companies that have been listed and published audited financial reports on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Sampling in this study is the sampling technique used representative sampling with 15 manufacturing companies listed on the IDX. This study uses secondary data by taking data recorded on the IDX. The data analysis method used is logistic regression analysis. The results showed that Auditor Exchange had a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period. Meanwhile, Company Measurement has a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period.
Co-Authors Muhammad Ridhwansyah Pasolo Muhammad Ridhwansyah Pasolo Yana Ermawati Yana Ermawati Yaya Sonjaya Yaya Sonjaya