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All Journal Scientific Advances in Managerial Auditing Research
Rakhmadani, Nur Putra
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Economics, Econometrics & Finance

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Analysis of the Impact of Audit Fee Reduction on Audit Quality and Stakeholder Trust Rakhmadani, Nur Putra; Suzana, Suzi
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.452

Abstract

Purpose: This study analyzes the impact of audit fee reductions on audit quality and stakeholder trust, exploring the broader implications of constrained resources and their effects on corporate governance, financial reporting reliability, and stakeholder perceptions. Research Design and Methodology: Employing a qualitative approach through a systematic literature review (SLR), this study synthesizes findings from recent academic research across diverse contexts. Theoretical frameworks, particularly agency theory, are integrated to comprehensively understand the relationship between audit fees, audit quality, and stakeholder trust. Findings and Discussion: The findings reveal that reduced audit fees significantly impact the allocation of resources such as time, professional expertise, and technology, leading to diminished audit quality. This compromises the auditors' ability to detect material misstatements and affects their independence and professional skepticism. Lower audit quality, in turn, erodes stakeholder trust in financial statements, creating long-term reputational risks and market instability. Contextual factors, including regulatory frameworks and cultural dimensions, are identified as moderators that influence these dynamics. The study highlights the need for adequate audit fees to maintain transparency, accountability, and trust in financial reporting. Implications: This research contributes to the academic discourse by extending agency theory to include the financial and ethical challenges auditors face under cost constraints. Practically, it provides actionable insights for regulators, audit firms, and stakeholders, emphasizing the importance of balancing cost efficiency with audit quality. Recommendations include setting minimum audit fee standards, adopting advanced technologies, and enhancing auditor training to sustain trust and accountability in financial reporting systems.
Kinerja Pegawai Koperasi Lulusan Sekolah Menengah Atas Dilihat Dari Kesesuaian Tugas Dan Penguasaan TI Akuntansi Rakhmadani, Nur Putra
Scientific : Jurnal Ilmu-Ilmu Sosial dan Ekonomi Vol. 8 No. 1 (2024): Februari 2024
Publisher : Fekon Uvaya Banjarmasin

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Abstract

Penelitian ini bertujuan untuk menganalisis kesesuaian tugas dan teknologi informasi Akuntansi dalam kinerja pegawai koperasi dengan latar belakang pendidikan Sekolah Menengah Atas di kabupaten tanah laut. Metode penilitian ini penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah koperasi aktif pada Dinas Koperasi, Usaha Kecil, dan Perdagangan Kabupaten Tanah Laut. Penarikan sampel dalam penelitian ini menggunakan purposive sampling, yaitu koperasi yang terdaftar pada Dinas Koperasi, Usaha Kecil, dan Perdagangan Kabupaten Tanah Laut yang telah menggunakan sistem aplikasi akuntansi dan pegawai yang memiliki jenjang pendidikan sekolah menengah atas sederajat, sebanyak 24 pegawai. Data primer diperoleh melalui angket. Analisis data menggunakan analisis regresi ganda dengan 2 variabel bebas dan 1 variabel terikat. Variabel bebas dalam penelitian ini adalah kesesuaian tugas dan teknologi informasi, sedangkan variable terikatnya adalah kinerja pegawai lulusan menengah atas. Analisis data dilakukan dengan menggunakan Program SPSS Ver. 26,00. Simpulan dari penelitian ini adalah (1) kesesuaian tugas berpengaruh dalam meningkatkan kinerja pegawai koperasi lulusan Sekolah Menengah Atas; (2) penguasaan TI Akuntansi tidak memberikan pengaruh dalam meningkatkan kinerja pegawai koperasi lulusan Sekolah Menengah Atas; dan (3) secara bersamaan kesesuaian tugas dan teknologi informasi Akuntansi secara bersama berpengaruh dalam meningkatkan kinerja pegawai koperasi lulusan Sekolah Menengah Atas dengan besaran pengaruh 56.7 %.
Co-Authors Suzana, Suzi