Analisis Pengaruh Rotasi Auditor, Audit Tenure dan Reputasi KAP terhadap Kualitas Audit

Sari, Retna; Rahmi, Mira

doi:10.34209/equ.v24i1.2415

Cited by 3 publications

(3 citation statements)

References 4 publications

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“…This outcome contradicts study done by Nizar (2017) that state audit reputation doesn't have significance influence towards audit quality. On the other hand, the results are in accordance with the studies done by Sari & Rahmi (2021) PricewaterhouseCoopers effect the output of audit quality. As a multinational firm, they had a higher standard when recruiting auditors, and it is well known that Big Four firms hold their auditors to a high level of competence and independence to maintain their strong position and expertise within those fields, resulting in higher audit quality.…”

Section: Analysis Of Regression and Hypothesis Testing Table 4 4 Vari...supporting

confidence: 91%

“…This outcome contradicts previous studies done by Aqmarina & Yenndrawati (2019), Sukirman & Asih (2021), Permatasari &Astuti (2018), andCahyadi &Sudjoko (2016) stating that audit rotation has significance influence towards audit quality. Meanwhile, the results are in line with the studies done by Nizar (2017), Sari & Rahmi (2021), Prasetia & Rozali (2016 that claimed audit rotation does significantly influence audit quality as frequent audit rotation are proven to impact auditor's performance negatively.…”

Section: Analysis Of Regression and Hypothesis Testing Table 4 4 Vari...supporting

confidence: 89%

“…As a multinational firm, they had a higher standard when recruiting auditors, and it is well known that Big Four firms hold their auditors to a high level of competence and independence to maintain their strong position and expertise within those fields, resulting in higher audit quality. Reputable public accounting firm conduct high quality audits as they can ensure that their clients provide reliable and accurate information and there is no information asymmetry (Sari et al 2021) This study use firm size and firm growth as the control variable. Firm size has a positive and significance impact on audit quality.…”

Section: Analysis Of Regression and Hypothesis Testing Table 4 4 Vari...mentioning

confidence: 99%

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Analysis of Factors Influencing Audit Quality with Earnings Surprise Benchmark

Sihombing

Swasti

2022

JASET

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Abstrak Tujuan Utama - Tujuan utama dari penelitian ini adalah untuk menguji pengaruh audit fee, rotasi audit dan reputasi audit terhadap kualitas audit dengan menggunakan earnings surprise benchmark.Metode - Purposive sampling digunakan dalam penelitian ini dan sampel dari 108 perusahaan dikumpulkan dari perusahaan konsumen ASEAN-5 yang terdaftar di SP Capital IQ dari periode 2017-2020. Penelitian ini menggunakan metode kuantitatif dan data akan diuji dengan menggunakan SPSS IBM 25 dengan menggunakan pendekatan regresi logistic.Temuan Utama – Audit fee (FEE) berpengaruh negatif dan tidak signifikan terhadap kualitas audit karena biaya audit yang tinggi dapat mencerminkan risiko audit yang lebih tinggi, kompleksitas prosedur audit dan kompleksitas bisnis itu sendiri. Audit rotation (ROT) berpengaruh negatif dan tidak signifikan terhadap kualitas audit sebab auditor memerlukan waktu untuk mempelajari risiko yang ada di dalam bisnis. Audit reputation (REP) berpengaruh positif dan signifikan terhadap kualitas audit karena dapat diasumsikan bahwa Big Four firms mengimplementasikan standar yang lebih tinggi untuk mempertahankan posisi dan reputasi mereka dalam bidang tersebut.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini ditujukan kepada investor, perusahaan dan peneliti yang akan datang. Implikasi dari penelitian ini menyimpulkan bahwa biaya audit yang tinggi dan frekuensi rotasi audit tidak dapat menjamin tingginya kualitas audit.Kebaruan Penelitian – Peliti sebelumnya menggunakan biaya profesional sebagai indikator audit fee, namun dalam penelitian ini peneliti mengambil biaya audit yang sebenarnya dibayarkan oleh perusahaan. Abstract Main Purpose - The main objective of this study is to examine the influence of audit fee, audit rotation and audit reputation towards audit quality with earnings surprise benchmark. Method - Purposive sampling is utilized in this study and samples of 108 companies are gathered from publicly traded ASEAN-5 consumer companies that are listed on SP Capital IQ from the period of 2017-2020. This research will use quantitative method and data will be tested by using SPSS IBM 25 with logistic regression approach. Main Findings - Audit fee (FEE) has negative and insignificant effect on audit quality as higher audit fee could indicate a higher audit risk, complexity of audit procedure or the business itself. Audit rotation (ROT) has negative and insignificant effect on audit quality as auditors needs more time understand risks associated with the industry. Audit Reputation (Rep) impact audit quality positively and have significant influence towards audit quality as Big Four firm with an outstanding reputation hold their auditors to a higher standard to maintain their expertise within the fields.Theory and Practical Implications - The implications of this research are addressed to investor, company, and future researcher. The implication of this study is that high audit fee and frequent rotation doesn’t necessarily result in high audit quality, but it can impair and degrade the quality of an audit.Novelty – This research will used real audit fee that are disclosed in company’s annual report as opposed to professional fee as an indicators of audit fees. Keywords: audit fee; audit quality; audit reputation; audit rotation; earning surprise benchmark

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Section: Analysis Of Regression and Hypothesis Testing Table 4 4 Vari...supporting

confidence: 91%

Section: Analysis Of Regression and Hypothesis Testing Table 4 4 Vari...supporting

confidence: 89%

Section: Analysis Of Regression and Hypothesis Testing Table 4 4 Vari...mentioning

confidence: 99%

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Analysis of Factors Influencing Audit Quality with Earnings Surprise Benchmark

Sihombing

Swasti

2022

JASET

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Determinants of Audit Quality in Companies That Conduct Initial Public Offerings

Tania¹,

Tarmizi

Adrian³

2023

JAS

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This research aims to investigate factors that affect quality control, including audit period, auditor reputation, accounting firm size, and audit fees. The population of this study consisted of 54 companies that participated in the Initial Public Offering (IPO) and were listed on the Indonesia Stock Exchange (IDX) in 2021. The sample was taken using the purposive sampling method to obtain a sample of 42 companies. This study uses quantitative data analysis techniques. SPSS version 20 is used for statistical analysis in data analysis. From the results of this study, audit tenure, Public Accounting Firm size, and audit fees do not affect audit quality; partial research confirms that auditor reputation significantly impacts audit quality. The results of this study can be used as a reference for auditors to improve audit quality for companies conducting IPO.

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The Effect of Audite Tenure, KAP’s Reputation and Audite Fee an Audit Quality with the Audit Committee as Moderation Variables

Natalelawati¹,

Syaipudin²

2023

Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

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Audit quality determines how much accuracy the report has in presenting information for external parties of the company as a basis for decision-making. The phenomena associated with auditors in accounting decrease public confidence in the quality of auditors. In its development, audit quality is strongly influenced by various factors such as Audit Tenure, KAP Reputation and Audit Fees as well as the audit committee that oversees the process of an audit. This study uses quantitative research with a moderation approach. The data required is data originating from the Indonesia Stock Exchange which is data on manufacturing companies in 2019-2021 which produced 151 companies with a sample of 32 companies in a period of 3 years so that a total of 96 quantitative data was obtained. The statistical tool used is SPSS Version 21.

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Analisis Pengaruh Rotasi Auditor, Audit Tenure dan Reputasi KAP terhadap Kualitas Audit

Cited by 3 publications

References 4 publications

Analysis of Factors Influencing Audit Quality with Earnings Surprise Benchmark

Analysis of Factors Influencing Audit Quality with Earnings Surprise Benchmark

Determinants of Audit Quality in Companies That Conduct Initial Public Offerings

The Effect of Audite Tenure, KAP’s Reputation and Audite Fee an Audit Quality with the Audit Committee as Moderation Variables

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