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All Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Crystha Armereo
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tridinanti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Rotasi Audit, Audit Report Lag Dan Fee Audit Terhadap Kualitas Audit Pada Kap (Kantor Akuntan Publik) Di Wilayah Kota Palembang Meisya Eka Amelia; Rusmida Jun Hutabarat; Crystha Armereo
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3023

Abstract

This study aims to examine the effect of audit rotation, audit report lag, and audit fees on audit quality at Public Accounting Firms (Kantor Akuntan Publik/KAP) in the Palembang City area. This research employed a quantitative approach with a causal associative research design. Primary data were collected through questionnaires distributed to 45 auditors selected using purposive sampling. Data were analyzed using the Statistical Package for the Social Sciences (SPSS), including data quality tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), the t-test, and the F-test. The results indicate that audit rotation and audit report lag have no significant effect on audit quality, while audit fees have a positive and significant effect on audit quality. Simultaneously, audit rotation, audit report lag, and audit fees have a significant effect on audit quality. The Adjusted R Square value of 0.878 indicates that 87.8% of the variation in audit quality is explained by the three independent variables, while the remaining 12.2% is influenced by other factors outside the research model. This study is expected to serve as a reference for Public Accounting Firms in improving audit quality and for future researchers in developing studies on factors affecting audit quality.
Co-Authors Meisya Eka Amelia Rusmida Jun Hutabarat