Prosiding University Research Colloquium
Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A

The Effect of Audit Fee, Audit Tenure, Company Size, Audit Rotation, and Institutional Ownership on Audit Quality (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2020)

Qoonita Afiifah Adzroo (Universitas Muhammadiyah Surakarta)
Lintang Kurniawati (Universitas Muhammadiyah Surakarta)

Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to determine the effect of audit fees, audit tenure, size of company, audit rotation, and institutional ownership of audit quality in companies listed on the Indonesia Stock Exchange (IDX). Dependent variable used in this study is audit quality and the independent variables in this study are audit fees, audit tenure, company size, audit rotation and institutional ownership. The population in this study are property and real estate companies registered in Indonesia Stock Exchange 2018-2020. Samples were taken by purposive sampling method and obtained 37 companies as samples. The hypothesis testing of this research was carried out by using linear regression analysis. The result of this study indicates that the fee audit, audit tenure, audit rotation and institusional ownership have no effect on audit quality, while company size has an effect on audit quality.

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Journal Info
Prosiding University Research Colloquium
Website

Abbrev

proceeding

Publisher

Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Subject

Humanities Computer Science & IT Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

Description

University Research Colloquium (URECOL) merupakan forum seminar nasional yang memberikan kesempatan untuk diseminasi, diskusi, dan mendapatkan follow up atas luaran penelitian maupun pengabdian kepada ...