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The Effect of Audit Tenure, Audit Fee, Audit Firm Size, and Auditor Specialization on Audit Quality in Non-Bank Financial Industry Companies (2017-2019) Siti Hardiyanti
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46743

Abstract

The purpose of this study is to examine how audit tenure, audit fee, auditor specialization, and the size of public accounting firms (KAP) affect the quality of audits in non-bank financial corporations that are listed on the Indonesia Stock Exchange between 2017 and 2019. Purposive sampling was the sample technique employed, and over the course of three years, 69 observations from 23 companies were obtained. With audit quality as the dependent variable, logistic regression was used to analyze the data. The study's findings show that audit fees significantly impact audit quality, but audit tenure, PCA size, and auditor specialization have no discernible effects. The premise that increased audit fees allow auditors to conduct more thorough and superior audit procedures is supported by these data. When it comes to evaluating the elements that affect audit quality, this study has significant ramifications for businesses and investors. Therefore, choosing qualified and impartial auditors is essential to enhancing the validity of financial reports.
Co-Authors a. totok priyadi Abdullah Akhyar Nasution Afifah, Hanifatul Agus Setiawan Al Akhya, Wafiq Alfin, Muhammad Reza Ana Ana Andri Irfan Rifai Armaini Armaini ASNAWI Asrinaldi Asrinaldi Asti Lone, Maria Bertilla B. Baso Amri bayu saputra Bome Making, Fransiskus X. L. Bulu Muda, Maria Goreti Dasanto, Chatarina C. P. DEWI SARTIAMI Dono Wahyuno Dwi Cahya Rahmadiyah Dwi Yuniar Ramadhani Dyah Manohara Edo Beribe, Yosefna Maria Etty Rekawati Fauziah, Yanti Fiska Sulistyo Rani Hadi, Abd Karim Herliani Herliani Heryanto, Rubi Huda, M Thoriqul Idwar, Idwar Ilham, Iromi Isti qomah isti qomah Isti Qomah Iswati Iswati, Iswati Keraf, Kristina Ema Kurniawan, Afif Laode Rijai M. Husen, M. Melati Miftakhurohmah MIFTAKHUROHMAH MIFTAKHUROHMAH, MIFTAKHUROHMAH Misna Tazkiah Muliawati Muliawati Musa, Ratna Nabila Ayu Lestari Nenden Rani Rinekasari Neneng Fitrya Neng Lilis Novianti Novianti Novita Kurniastuti Novita Sari Nurmuliana Nurmuliana Nurul Fajri Nurul Fajri Nurul Hidayah Ojo Aran, Maria Anjelina Prastiwi, Adila Pramudiah Putri Ayu Pramesti, Putri Ayu Rikza Fauzan Rita Lefrida Rita Noveriza Rita Safira Rohimatun Rohimatun, Rohimatun Romi Fadli Syahputra Sao, Andrika Vinsensius Sari, Marlina Puspita Sesilia Seli SETYOWATI RETNO DJIWANTI, SETYOWATI RETNO Shabri Putra Wirman Siti Aisyah Solechah Sona, Anne Trasia Sugiyanto - Supriyadi, Muhamad Rodhi Suwarti Suwarti Syaima Fikya Nabilah Tasviri Efkar Tri Lestari Mardiningsih, Tri Lestari Warman, Riki Widi Amaria Wijaya, Hermanto Zetra, Aidinil