The Effect of the Size of Public Accounting Firms (KAP) and Specialist Auditors on Audit Quality with the Audit Committee as a Moderating Variable

Hidayah, Retnoningrum; Darmawan, Wisnu; Suryarini, Trisni; Suryandari, Dhini; Rahayu, Rita

doi:10.4108/eai.22-7-2020.2307931

Cited by 4 publications

(4 citation statements)

References 11 publications

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“…Dengan demikian, KAP besar ini memiliki kecenderungan akan dapat menaikkan independensi dalam memberikan layanan jasa audit yang lebih bermutu. Penelitian yang dilaksanakan Hidayah et al, (2021) dan Purwanto, (2021) ini menyebutkan bahwa KAP yang memiliki keterkaitan dengan KAP Big 4 ini tidak serta merta memberi kualitas audit yang unggul diperbandingkan dengan KAP yang tidak memiliki hubungan dengan KAP Big 4, dengan ini didapatkan bahwa variabel ukuran KAP ini tidak memberi pengaruh terhadap kualitas audit.…”

Section: Submission Date: July 2022unclassified

“…Ukuran KAP yang diukur menggunakan jumlah partner dalam penelitian ini tidak terbukti dapat memengaruhi kualitas audit. Hasil penelitian ini sejalan dengan penelitian yang dilaksanakan Purwanto, (2021) dan Hidayah et al, (2021) yang menyatakan bahwa ukuran KAP tidak berpengaruh terhadap kualitas audit. Afiliasi KAP dengan banyak mitra tidak serta merta menghasilkan kualitas audit yang tinggi.…”

Section: Pengaruh Ukuran Kap Terhadap Kualitas Auditunclassified

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Determinan Kualitas Audit Berdasarkan Standar Perikatan Dan Ukuran Kap

Astuti

Senjani²,

Haryono³

2022

accounting, auditing, information

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Financial statements are an important instrument for every company which is not only a means of making decisions by the company's internals alone, but also to assess the condition or condition of the company by external parties as well. In recent years, manipulation of audited financial statements caused by auditor violations often occurs, so that public doubts arise over the quality of audits produced by auditors. This study aims to determine the effect of audit fees, audit tenure, audit rotation and KAP size on audit quality. Sampling was carried out using the purposive sampling method and resulted in a selected sample of 59 manufacturing companies multiplied by a five-year observation period, so that the total number of observation data was 295. The research data used in this study were secondary data taken from the annual report. manufacturing company registered on ISSI from 2016-2020. This study implies a descriptive research design using a quantitative approach. Data analysis in this study uses logistic regression analysis which is processed using STATA version 16 test tool. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure and KAP size have no effect on audit quality, while audit rotation has a negative effect on audit quality.

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Section: Submission Date: July 2022unclassified

Section: Pengaruh Ukuran Kap Terhadap Kualitas Auditunclassified

Determinan Kualitas Audit Berdasarkan Standar Perikatan Dan Ukuran Kap

Astuti

Senjani²,

Haryono³

2022

accounting, auditing, information

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“…However, a company's ability to attract accounting or finance specialists depends on the effectiveness of its governance requirements (Raghavan, 2022). According to (Hidayah et al, 2021), the inclusion of specialized managers within the audit committee has a positive impact on the committee's effectiveness in fulfilling its oversight role. (Anderson et al, 2004) have demonstrated that an increase in the audit committee's expertise leads to a reduction in debt costs, thereby enhancing company performance.…”

Section: Audit Committee Financial Expertsmentioning

confidence: 99%

Audit Committee Characteristics and Firm Performance with the Moderating Role of Political Connections

Salameh Alkhazaleh,

Ibrahim,

Ali

2024

IJARAFMS

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This study introduces a theoretical framework that examines how a company's performance is influenced by the audit committee, and how this relationship is influenced by political connections. The research sample will comprise 75 non-financial public companies that were listed on the Amman Stock Exchange from 2017 to 2022. This study anticipates a favorable impact of the audit committee on the performance of the company. Moreover, it is expected that the presence of political links will enhance the relationship between the audit committee and corporate performance. This study aims to examine the moderating impact of political connections on relationships. The findings of this study can be partially extrapolated to the circumstances of other emerging economies owing to the shared characteristics of the commercial landscape. This study is the inaugural research undertaken in Jordan after the modification of corporate governance rules in 2017, which featured specific mandates for audit committees.

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“…Sebuah penelitian yang dilakukan di Indonesia menguji pengaruh ukuran KAP dan auditor spesialis terhadap kualitas audit pada perusahaan perbankan. Hasil penelitian menunjukkan bahwa spesialisasi auditor berpengaruh negatif terhadap kualitas audit (Hidayah et al, 2021).…”

Section: Pendidikan Akuntansi Terhadap Kualitas Auditunclassified

Pengaruh Pendidikan Akuntansi, Sertifikasi Profesi, Etika Pengambilan Keputusan Terhadap Kualitas Audit di 5 Perusahaan Manufaktur di Jawa Barat

Sugiharti,

Fitriani,

Antoni

2024

JAKWS

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Studi penelitian ini menguji hubungan antara pendidikan akuntansi, sertifikasi profesi, etika pengambilan keputusan, dan kualitas audit di sektor manufaktur. Penelitian ini berfokus pada lima perusahaan manufaktur yang berlokasi di Jawa Barat, Indonesia. Tujuan utamanya adalah untuk menyelidiki bagaimana pendidikan akuntansi, sertifikasi profesi, dan etika pengambilan keputusan mempengaruhi kualitas audit di perusahaan-perusahaan tersebut. Desain penelitian kuantitatif digunakan, dan data dikumpulkan melalui kuesioner terstruktur yang diberikan kepada para profesional akuntansi dan audit. Temuan menunjukkan korelasi positif antara pendidikan akuntansi, sertifikasi profesional, etika pengambilan keputusan, dan kualitas audit. Analisis regresi lebih lanjut mengungkapkan bahwa faktor-faktor ini secara kolektif memprediksi kualitas audit di perusahaan-perusahaan manufaktur. Studi ini menyoroti pentingnya pendidikan berkelanjutan, sertifikasi profesional, dan perilaku etis dalam meningkatkan kualitas audit. Temuan ini berkontribusi pada literatur yang ada dan menawarkan wawasan yang berharga bagi perusahaan manufaktur yang ingin meningkatkan praktik akuntansi dan audit mereka.

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The Effect of the Size of Public Accounting Firms (KAP) and Specialist Auditors on Audit Quality with the Audit Committee as a Moderating Variable

Cited by 4 publications

References 11 publications

Determinan Kualitas Audit Berdasarkan Standar Perikatan Dan Ukuran Kap

Determinan Kualitas Audit Berdasarkan Standar Perikatan Dan Ukuran Kap

Audit Committee Characteristics and Firm Performance with the Moderating Role of Political Connections

Pengaruh Pendidikan Akuntansi, Sertifikasi Profesi, Etika Pengambilan Keputusan Terhadap Kualitas Audit di 5 Perusahaan Manufaktur di Jawa Barat

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