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All Journal Journal of Shariah Economics
Faturahman .
UIN Sulthan Thaha Saifuddin Jambi
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Fee Audit Dan Audit Tenure Dengan Reputasi Kap Sebagai Variabel Moderasi Terhadap Audit Delay Pada Sub-Sektor Makanan Dan Minuman Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2021–2025 Sisi Nurlaili; Faturahman .; Marissa Putriana
JOURNAL OF SHARIA ECONOMICS Vol 5 No 1 (2023): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v5i1.1393

Abstract

This study aims to analyze the effect of audit Fees and audit Tenure on audit delay, with the reputation of Public Accounting Firms (KAP) as a moderating variable, in food and beverage subsector companies included in the Indonesia Sharia Stock Index (ISSI) during the 2021–2025 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The research sample consists of 12 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA). The results show that audit Fees have a negative but insignificant effect on audit delay. Audit Tenure has a negative and significant effect on audit delay. The reputation of the Public Accounting Firm does not moderate the effect of audit Fees on audit delay, while it moderates the effect of audit Tenure on audit delay. These findings indicate that a longer auditor–client relationship may contribute to faster audit completion, while the amount of audit Fees is not a significant factor in determining audit delay. The reputation of the Public Accounting Firm plays a moderating role in the relationship between audit Tenure and audit delay.
Pengaruh Audit Delay, Fee Audit dan Komite Audit terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2020–2024 Siti Nur Amanda Sari; Mohammad Orinaldi; Faturahman .
JOURNAL OF SHARIA ECONOMICS Vol 6 No 1 (2024): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v6i1.1446

Abstract

This study aims to examine the effect of audit delay, audit fee, and audit committee on audit quality in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This research employed a quantitative approach with a causal associative research design. The study used secondary data obtained from the companies' annual reports and audited financial statements. The sample was selected using a purposive sampling technique, resulting in 11 manufacturing companies with a total of 55 observations. Data were analyzed using panel data regression with EViews 12 through descriptive statistical analysis, panel data model selection, and hypothesis testing using t-tests and F-tests. The findings indicate that audit delay has no significant effect on audit quality. In contrast, audit fee and audit committee have a positive and significant effect on audit quality. Simultaneously, audit delay, audit fee, and audit committee significantly influence audit quality. These findings suggest that audit quality is determined not only by the timeliness of audit completion but also by the adequacy of audit resources and the effectiveness of corporate governance mechanisms, particularly the audit committee. The study implies that companies should strengthen the implementation of good corporate governance by optimizing the role of the audit committee and determining appropriate audit fees in accordance with the complexity of audit engagements to enhance audit quality and the credibility of financial reporting.
Co-Authors Mohammad Orinaldi Putriana, Marissa Sisi Nurlaili Siti Nur Amanda Sari