BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

PENGARUH AUDIT FEE, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT

Natasha Wijaya (Universitas Katolik Indonesia Atma Jaya)
Caecilia Atmini Susilandari (Universitas Katolik Indonesia Atma Jaya)

Article Info

Publish Date
20 Jul 2022

Abstract

This research aims to analyze the influence of audit fees, audit tenure, and financial distress on the audit quality of 30 property, real estate, and construction listed companies on Indonesia Stock Exchange in 2017-2020. Absolute discretionary accruals to detect earnings management are used to proxy audit quality. Audit fees are measured by the total fees paid to the auditor. Audit tenure is measured by total engagement between the auditor and the company. Financial distress is measured by the ratio of debt to equity. The analysis method used Multiple linear regression analysis with SPSS version 25. The result shows that audit fees are positively significant to audit quality. In contrast, audit tenure and financial distress are insignificant to audit quality.

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Journal Info
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Website

Abbrev

BALANCE

Publisher

Universitas Katolik Indonesia Atma Jaya

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, ...