Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

PENGARUH AUDIT FEE, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT: THE EFFECT OF AUDIT FEE, AUDIT TENURE, AUDIT ROTATION AND THE REPUTATION OF PUBLIC ACCOUNTING FIRM ON AUDIT QUALITY

Ibnu Fadhlan (Universitas Riau)
Yuneita Anisma (Universitas Riau)
Sem Paulus Silalahi (Universitas Riau)

Article Info

Publish Date
17 Mar 2023

Abstract

The purpose of this study was to analyze the influence of audit fees, tenure, rotation, and accounting public firms’ reputations on audit quality. Audit quality is the ability of the auditor to detect irregularities or errors in financial statements and report them to users of who use the financial statements. The population in this study are all transportation sub-sector companies listed on the IndonesiaiStock Exchange (IDX) in 2016-2020. Purposive sampling was utilized to choose the study's sample. Twelve businesses were chosen as the sample in this study using pre-established criteria.The data analysis method used is multiple linear regression. The results of the study show that the audit fee and the reputation of the public accounting firm have an effect on audit quality. Meanwhile, audit tenure and audit rotation have no effect on audit quality

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Website

Abbrev

jc

Publisher

Universitas Riau

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...