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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
-, shirley angelina
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Economics, Econometrics & Finance

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PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI KAP TERHADAP KUALITAS AUDIT Hendi; -, shirley angelina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.011 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.605

Abstract

The final result of this research is to identify the potential factors that can influenceand determine audit quality in Indonesia. It consists of Audit tenure, audit fees, andalso KAP rotation In this study, the sampling is from all sectors of the companiesthat have been existed and listed on the Indonesia Stock Exchange from the periodfrom 2016 to 2020, by using the purposive sampling method which requires thedisclosure of audit fee on an annual report for 5 years conservatively. The logisticregression method is applied in the process of testing the data. The final result showsthat there is a positive relationship between audit fees and audit tenure on auditquality, meanwhile, the KAP rotation shows a negative relationship on audit quality
Co-Authors Hendi