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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) EL-MUHASABA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Edukasi Islami: Jurnal Pendidikan Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Accounting Global Journal International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Economy, Accounting and Management Science (JEAMS) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management IJHABS JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Ni Nyoman Alit Triani
Universitas Negeri Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

 1 
THE EFFECT OF AUDIT TENURE, AUDIT FEE, CLIENT COMPANY SIZE, MANAGERIAL OWNERSHIP , AND KAP REPUTATION ON AUDIT QUALITY : A STUDY OF CONSUMER CYCLICAL AND CONSUMER NON CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sari, Riskia Naralita; Alit Triani, Ni Nyoman
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.861

Abstract

This study aims to prove the influence of audit tenure, audit fee, company size, managerial ownership, and KAP reputation on audit quality. This study uses secondary data in the form of annual reports. Sampling using a purposive sampling technique which produces a total of 107 data from Consumer Cyclical and Consumer Non-Cyclical companies over a period of 2 years, with a total of 214 observations. The data analysis used in the study is multiple linear regression analysis. Audit quality measurement uses the Discretionary Accruals Modified Jones Model (1995). The results of this study indicate that audit fees have a positive effect on audit quality, while firm size has a negative effect on audit quality. Meanwhile, audit tenure, managerial ownership, and KAP reputation do not affect audit quality.
Co-Authors Abie, Noviara Adella Kerriza Cahyani Adinata, Restu Eri Adinda Zahwa Cynthia Andhanie Agista Eka Budiarti Agustin, Jessy Vinika Ali, Mazurina Mohd Ambar Kusumaningsih Anita Anita Antohni, Annisa Rosyida Ardianto Ardianto AULIA, NISFATUN Bagus Arif Budiman Yunas Bhilawa, Logar CANDRA WICAKSONO, DHENIES Cantika Sari Siregar Christy, Britania Denis Annisa Devina Harys Mawarini Dewi Prastiwi Dody Setyawan, Made Eka Hendi Andriansyah EKA YUNIAR MAHARANI, DESTIAN Eko Prasetyo Eko Wahjudi Eni Wuryani Eni, Wuryani ERIKA DEWI, NESIA FAJAR SANTOSO, BUDI Fauziah Wahyuning Tias, Fauziah Wahyuning Ferry Abdillah Habibie FRANSISKA, EMILIA Ghusti Ayu Criestiant Rolihlahla Ghusti Ayu Criestiant Rolihlahla Halil Paino Hana Hana, Hana Hasna Nur Laila Irwan Adimas Ganda Saputra Izzatul Amami Kurnia, Amanda Dwi LAILY SUCIATI, ULFAH Leonita, Eka Denistia Lintang Trenggono Lintang Trenggono, Lintang Luqman Hakim Made Dudy Satyawan Merlyana Dwinda Yanthi Nilammadi, Wa Ode Musmiarny Nilasari, Aprillia Ningrum, Granita Dwi Matdia Suci Ninik Zawafa Ulfa Richah OKTAVINA ZENNIAR, ANNISA Pratiwi, Vivi Ramadhani, Nur Fitri Rani, Erma Hartika Rizki Dwi Lestari RIZKY, ARDHIANSYAH Roselita Ramadhani Abidin Saputro, Aldi Sari, Riskia Naralita Shafa Alya Chairunnisah Suci Rohayati Susi Handayani Susi Handayani ULFAH, ISMIATI Widi Hidayat Wijayanti, Dina Eka WINDAYANI, RISTI Zabrina, Zafirah Yaffa