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All Journal Media Ekonomi dan Manajemen JURNAL RISET AKUNTANSI TIRTAYASA
Anindya Ramadhani
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Auditor Reputation, Audit Tenure, and Earnings Surprise Benchmark on Audit Quality: Evidence from Basic Materials Sector Companies in Indonesia Anindya Ramadhani; Dirvi Surya Abbas
Media Ekonomi dan Manajemen Vol 41, No 1 (2026): January 2026
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v41i1.6853

Abstract

This study aims to analyze the influence of Auditor Reputation, Audit Tenure, and Earnings Surprise Benchmark on Audit Quality in Indonesian Basic Material companies during the 2021–2024 period, while considering Auditor Specialization as a situational context. The data were obtained from audited annual financial statements and annual reports of companies listed on the Indonesia Stock Exchange. The sample consists of 73 companies, yielding 292 firm-year observations, selected using purposive sampling based on established criteria. Data were analyzed using panel logistic regression with the assistance of E-Views 12. The results indicate that Auditor Reputation and Audit Tenure significantly enhance Audit Quality, while Earnings Surprise Benchmark reflects auditors’ heightened scrutiny under abnormal earnings conditions. Furthermore, the split-sample analysis reveals that these relationships are stronger when auditors possess high industry specialization, highlighting its role as a situational factor. These findings underscore the importance of auditor competence and industry-specific expertise in ensuring high-quality audits. This study provides practical insights for audit firms and regulators in designing strategies to improve audit quality in high-risk and volatile sectors.
AUDIT MANAJEMEN ATAS FUNGSI AKUNTANSI PADA PT. PARADOR PROPERTY MANAGEMENT Dirvi Surya Abbas; Ananta Pasya Octaviani; Zachrasari Laksono; Galuh Putri Maharani; Diva Septy Annisa; Marisa Harahap; Anindya Ramadhani; Rima Dwi Amanda; Pingkan Pramudita Putri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.39039

Abstract

This study examines the implementation of management audit on the accounting function at PT Parador Property Management. Large companies require effective management to ensure operational continuity and sustainability. Accounting plays a strategic role by providing accurate and relevant information to support decision-making. However, despite established standards, accounting functions may not always operate efficiently and effectively, necessitating management audit. This research aims to identify strengths and weaknesses in PT Parador Property Management’s accounting system and provide recommendations for improvement. Data were collected through a case study using field research (interviews and questionnaires), library research (documents and literature), and online research (journals and reports). Findings indicate that the company has a clear organizational structure with well-defined job descriptions, detailed operational procedures, regular verification of assets and liabilities, accurate cash transaction recording, and timely financial reporting. Employee training enhances performance, yet the absence of periodic rotation in the finance department poses risks such as limited skill development, decreased motivation, and potential fraud. The study highlights the importance of management audit as a control instrument to optimize accounting functions and support sustainable business operations, providing insights for companies and researchers in the property sector
Co-Authors Abbas, Dirvi Surya Ananta Pasya Octaviani Diva Septy Annisa Galuh Putri Maharani Marisa Harahap Pingkan Pramudita Putri Rima Dwi Amanda Zachrasari Laksono