KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 3 (2022): Kalbisiana

Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit

Fransiska Ede (Institut Teknologi dan Bisnis Kalbis)
Maulana Malik Muhammad (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality. The sampling in this study of 26 financial companies listed in Indonesia Stock Exchange period 2017-2019 with purposive sampling method. Data obtained from the company’s financial statements that have been publication. The number of samples was obtained from 26 companies with total 78 sample.Quality audits in this study using a proxy public accounting firm size.The analysis technique that used in this study is logistic regression with a significance level of 5%. The results in this study indicates that (1) Audit Fee has significant positive effect on Audit Quality (2) Audit Tenure does not affect the Qualit of the audit, and (3) Audit Rotation does not affect the Quality of the Audit

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...