Riset Akuntansi (RISTANSI)
Vol 1 No 1 (2020): RISTANSI : Riset Akuntansi, Volume 1, Nomor 1, Desember 2020

PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA

Asih Machfuzhoh (Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
17 Jan 2021

Abstract

This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018. Using the purposive sampling method, there were 31 companies complying criteria as samples. This study used secondary data from Indonesia Stock Exchange website. The results of this study indicate that: (1) Firm size has a significant positive effect on audit quality. (2) rotation audit a significant negative effect on audit quality. (3) audit fee has a significant positive effect on audit quality.

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Journal Info

Abbrev

ristansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

RISTANSI: Riset Akuntansi atau dikenal dengan nama RISTANSI, diterbitkan oleh Program Studi Akuntansi Institut Teknologi dan Bisnis Asia. RISTANSI terbit Dua Kali setahun yaitu Juni dan Desember yang membahas akuntansi keuangan, audit keuangan, Perpajakan, Perbankan, Pasar Modal, Akuntansi Syariah, ...