Accounting Profession Journal (APAJI)
Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)

ROTASI KAP DAN FEE AUDIT SERTA PENGARUHNYA TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Andi Nur Azisah (Universitas Muhammadiyah Palopo)
Zikra Supri (Universitas Muhammadiyah Palopo)
Riyanti (Universitas Muhammadiyah Palopo)

Article Info

Publish Date
15 Jul 2023

Abstract

This study aims to examine the effect of Public Accounting Firm Rotation (KAP) and Audit Fees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange. This study used a quantitative method using 43 samples from manufacturing companies and processed using the Statistical Program for Social Science (SPSS). The results of this study show that audit rotation does not significantly affect audit quality and audit fees affect audit quality

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Journal Info
Accounting Profession Journal (APAJI)
Website

Abbrev

apaji

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...