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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Jurnal MD Accounting Analysis Journal Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Global Financial Accounting Journal Ilomata International Journal of Management Edunomics Journal Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Joong-Ki Inspirasi: Jurnal Pengabdian Masyarakat Joong-Ki
Novita Weningtyas Respati
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)

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ANALYSIS OF AUDIT QUALITY FACTORS: THE EFFECT OF AUDIT FEES, AUDIT TENURE, PUBLIC ACCOUNTING FIRM SIZE, AND AUDIT COMMITTEES IN MANUFACTURING SECTOR OF THE INDONESIA STOCK EXCHANGE (2018 – 2022) Mercyana Amelia Putri; Novita Weningtyas Respati
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.8122

Abstract

Audit quality is the auditor’s effectiveness in finding and disclosing material inconsistencies in the client’s financial statements. Measured by using absolute discretionary accruals. This study aims to empirically test and analyze the effect of audit fees, audit tenure, size of public accounting firm, and audit committees on audit quality in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative with causality approuch. The study population amounted to 198 with sampling using purposive sampling methods, so that the total sample tested was 335. Statistical tests were carried out using multiple linear regression analyses method using SPSS. The result indicate that audit fees have a positive effect on audit quality, while audit tenure, size of public accounting firm, and audit committee do not have a significant effect on audit quality
Co-Authors ., Rusniati AA Sudharmawan, AA Alfian Alfian Ali Sadikin Ali Sadikin Astia Putriana, Astia Atma Hayat Chairina Chairina Chairina Chairina, Chairina Chairina, Chairina Dahniar Dahniar Dewi Ariyani Rahman Diah Fitriaty Dwi Perwita Sari Sutono Elvia Launa Faizah Naila Sofa Fatimah Fatimah Fatimah fatimah Fatimah Fendry Mappariza Firjatullah, Muhammad Diky Hafizah, Nurul Hilda Safitri Ibnu Sutomo Ken Yulita Maulydina Kusumarini Launa, Elvia Lili Safrida M. Yudy Rachman Mercyana Amelia Putri Monica Rahardian Ary Helmina Muhammad Rinaldi Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Muhammad Setiawan Muhammad Yasin Nikki Lare Bagoes, Nikki Noor, Syamsu Rizal Rusma Nailiah Rusniati Rusniati Sarwani Sarwani, Sarwani Sri Maryani Sri Maryani Sutomo, Ibnu Teriyani Teriyani Utomo, Wahyu Setio Vika Frassasti Wahyudin Nor Wanda Safitri Widyarfendhi . Yohana Yustika Sari