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

Internal vs External Factors Audit Quality: Which is more Influential in the Period before and during Covid?

Abida Muttaqina (Universitas Muhammadiyah Magelang)
Veni Soraya Dewi (Universitas Muhammadiyah Magelang)

Article Info

Publish Date
30 Jun 2022

Abstract

The purpose of this study is to test fee audit, audit tenure, CPA size, audit rotation and audit committee towards audit quality. It is a quantitative study that used secondary data from annual financial report in 2016 up to 2020. The population of this study is food and beverage company listed in BEI in 2016-2020 which was taken using purposive sampling with certain criteria. The method of data analysis is logistic regression. The result of this study shows that fee audit positively affects the quality. However, audit tenure does not affect the quality. A big CPA is believed to has the responsibility to do audit better and more precise because it has more specific connection. Audit rotation also does not affect quality audit. Although, the quantity of KAP doing the audit will not guarantee a quality audit as the result. Committee audit does not affect quality audit. The form of committee audit is just a formality of the regulations owned by POJK.

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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 ...