KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Fee Audit, Time Budgeting, dan Rotasi Audit Terhadap Kualitas Audit dengan Ukuran Perusahaan sebagai Variabel Moderasi

Dwiane Harya Rahadi (Institut Teknologi dan Bisnis Kalbis)
Abriandi (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This research was aim to know the influences audit fees, time budgeting, and audit switching of audit quality with company size as a moderation variable. This research uses quantitative methods through secondary data in the form of annual financial reports and participants. The population used in this research is in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique is a purposive sampling method that produces a sample of 25 companies with observations for 5 years. The results of this research indicate that audit fees, time budgeting, and audit switching partially cannot influence improving the quality of audit results, nor with firm size being able to moderate the effect of audit fees, time budgeting, and audit switching on audit quality. This means because, company size is basically only a condition of company size, which is not possible to be influenced by the professionalism of the auditor.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
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 ...