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All Journal Parole: Journal of Linguistics and Education HUMANIKA LITE: Jurnal Bahasa, Sastra, dan Budaya Language Circle : Journal of Language and Literature Jurnal Riset Akuntansi dan Bisnis Jurnal Online Mahasiswa (JOM) Bidang Pertanian JURNAL PENGABDIAN KEPADA MASYARAKAT ELS Journal on Interdisciplinary Studies in Humanities JURNAL PENDIDIKAN TAMBUSAI Jurnal Cendekia : Jurnal Pendidikan Matematika IKRA-ITH EKONOMIKA JETL (Journal Of Education, Teaching and Learning) Journal of Education, Humaniora and Social Sciences (JEHSS) JURNAL MUTIARA AKUNTANSI Jurnal Riset Terapan Akuntansi Jurnal Vokasi Journal of Language and Literature Jurnal Akuntansi dan Keuangan Jurnal Suluh Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Indonesian Journal of EFL and Linguistics AKSARA: Jurnal Bahasa dan Sastra Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah Ilmu Terapan Universitas Jambi KOLONI Indonesian Journal of Advanced Research (IJAR) Kajian Akuntansi Proceeding of International Conference on Entrepreneurship (IConEnt) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat USRATY : Journal of Islamic Family Law Radiant : Journal of Applied, Social, and Education Studies Journey: Journal of English Language and Pedagogy Jurnal bahasa, sastra, seni, dan pengajarannya
Deliana, Deliana
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Pengaruh Audit Tenure, Audit Fee, Dan Ukuran Perusahaan Klien Terhadap Kualitas Audit Lubis, Annisa Hafizha; Deliana, Deliana
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.6562

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure, audit fee, dan ukuran perusahaan klien terhadap kualitas audit pada perusahaan sektor Real Estate dan Property yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan dengan populasi sebanyak 92 perusahaan. Penentuan sampel dilakukan dengan metode purposive sampling dan periode pengamatan selama lima tahun, sehingga diperoleh 105 observasi. Data penelitian dianalisis menggunakan statistik deskriptif dan analisis regresi linier berganda dengan bantuan perangkat lunak SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial audit tenure dan audit fee tidak berpengaruh terhadap kualitas audit, sedangkan ukuran perusahaan klien berpengaruh terhadap kualitas audit
EFFECT OF AUDIT ROTATION, AUDIT COMMITTEE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY Nurfaadila, Yasmin; Deliana, Deliana; Afriani, Selfi; Syahputra, Rizki
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v22i1.285

Abstract

This study aims to examine the effect of audit rotation, audit committee, and auditor specialization on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs secondary data obtained from the companies’ annual reports and the official website of the Indonesia Stock Exchange. The sampling technique used is purposive sampling. Based on the predetermined criteria, 81 companies were selected as the sample with a five-year observation period, resulting in a total of 405 observations. Data were collected through the documentation method and analyzed using logistic regression with the assistance of SPSS version 27. The results indicate that audit rotation does not have a significant effect on audit quality. Meanwhile, the audit committee has a positive effect on audit quality. Auditor specialization also shows a positive and significant effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange.  
Co-Authors Abdul Rahman Afriani, Selfi Akhyar, Fadhilah Tsaqila Aslim Rasyad Ayuanda, Winda Batubara, Nisa Anggraini Br. Perangin-angin, Alemina Cut Nizma Darmawati Simanjuntak - Desfrida, Mardelia Dina Arfianti Siregar - Dwi Widayati, Dwi Eddy Setia Edi Surya, Edi Eka Nurmala Sari Elchaira, Nadya Fadhilah, Afifah Fanisa, Naza Fauzi, KMS Muhammad Amin Frans Marhuasa Simamora, Arne Ganie, Rohani Hasibuan, Pendi Hasibuan, Raya Puspita Sari Heni Susanti, Heni Hutagalung, Geby Tarina Hutri, Kemala Ilma, Dzikri Jamaludin, Mohd Faizal Bin Jonni Parulian, Riatno K. Siregar, Rumnasari Kaloko, Elsayrona Br La Ajina Hasibuan, Faninsky Aryanti Lubis, Annisa Hafizha Lubis, Musliadi M.Rikwan Effendi Salam Manik Marbun, Vaulina Marpaung, Budi Awan Megawati Sitompul Muhammad Azmii Dalimunthe Muhammad Hafiz Muhammad Ridha Mulyani, Restria Napitupulu, Ilham Hidayah Napitupuluh, Ilham H. Nasution, Andini nabila Nasution, Hasnah Juniarni Nasution, Khairina Nila Ulfa, Khanandya Nilma Zola Nizwardi Jalinus Nugroho, Vina Nuraini Nuraini Nurfaadila, Yasmin Nurlela Nurlela Nurlinda Nurlinda, Nurlinda Parasian, Nehemia Anugrah Parlindungan Purba, Parlindungan Purba, Sadaukur Aeroki Putri, Marta Desi Rahmah Fithriani Rahmat Widia Sembiring - Rahmayani Rahmayani Rambe, Masril Tua Rangkuti, Rahmadsyah Raswiy, Nilzamy Rihaney, Nine Rizal, Billy Affandie Safrida, Eli Sarjianto, Sarjianto Sebayang Rihat Sembiring, Mira Octavia Silaban, Jelly Prima Krisnawati Simanjuntak, Ivan Fernando Sinar, T. Silvana Sinulingga, Desi Rahma Yuni Br. Siregar, Arninda Sekar Sari Sri Rosita Sufi, M. Iqbal Farabi Sukma, Sukma Surianti, Meily Suryanto Suryanto SUSI LESTARI Syahputra, Rizki syahputra, Rizky T. Thyrhaya Zein Tambunan, Khairunnisa Tri Utami Ulfah, Khanandya Nila Waskito Waskito, Waskito Yohana, Romaida Yusuf, Fadel