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Pengaruh Rotasi Audit, Leverage, Ukuran Perusahaan Klien, Komite Audit dan Fee Audit terhadap Kualitas Audit Devina Harys Mawarini; Ni Nyoman Alit Triani
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2949

This study aims to analyze the influence of Audit Rotation, Leverage, Client Firm Size, Audit Committee, and Audit Fees on Audit Quality. The research employs a quantitative method with a sample consisting of 109 companies from the Consumer Non-Cyclicals, Properties & Real Estate, and Energy sectors listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Data analysis was conducted using logistic regression techniques with SPSS software version 25. The study found that the Audit Rotation variable has a negative effect on Audit Quality, the Client Firm Size variable has a positive effect on Audit Quality, while the variables Leverage, Audit Committee, and Audit Fees have no significant effect on Audit Quality.

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

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.

Does Audit Tenure, Audit Firm Size, Audit Fee, and Competence Matter? Roselita Ramadhani Abidin; Ni Nyoman Alit Triani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.15

This study investigates and discusses the effect of audit tenure, firm size, audit fees, and competence on audit quality in 2020. The population of this study includes all companies listed on the Indonesia Stock Exchange (IDX) in 2020, with a sample of 535 companies originating from 9 industrial sectors. This study is categorized as a type of quantitative research and uses a selection combined purposive sampling technique, namely collecting samples with specific criteria and cross-sectional data consisting of several related sub-objects simultaneously. Audit quality is proxied by specialist KAP, audit tenure, audit firm size, and competence proxied by dummy, audit fee equal to the honorarium written in the annual report. The analytical techniques used in this study include Descriptive Statistical Analysis, Model Feasibility Test, Overall Model Feasibility Test, Coefficient of Determination Test, and Hypothesis Testing using Logistic Regression Analysis. In this study, audit tenure has a negative effect, audit firm size has a positive impact, and audit fees and competence have no effect on audit quality.

The Effect of Independence And Competence On Audit Quality With Professional Skepticism As A Moderating Variable Bagus Arif Budiman Yunas; Ni Nyoman Alit Triani
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.62

The purpose of this study is to see how independence and competence interact with professional skepticism as a moderating variable. A quantitative approach was adopted, utilizing data collection technique of questionnaires. The participants in this study were auditors working for all public accounting companies in Surabaya. A total of 129 responders were chosen from a pool of 230 auditors. Purposive sampling was utilized to collect data. The descriptive statistics and SPSS program were utilized to analyze the data in this study. The findings revealed that audit quality was positively influenced by independence, competence, and professional skepticism. Professional skepticism also enhances the relationship between independence and quality, but it cannot strengthen the relationship between competence and quality.

The Impact of Environmental, Social, and Governance (ESG) Risk Rating on Audit Opinions: Empirical Study on IDX80-Listed Companies (2022–2023) Hasna Nur Laila; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.410

This study investigates the influence of Environmental, Social, and Governance (ESG) Risk Rating on the likelihood of receiving a modified audit opinion among companies listed on the IDX80 index for the period 2022–2023. Employing a quantitative associative research design, the study uses binary logistic regression to analyze 144 firm-year observations drawn from 72 companies that met the criteria of publishing complete financial and sustainability reports. The ESG Risk Rating was treated as the independent variable, while leverage and return on assets (ROA) were used as control variables. Audit opinion, classified as either unqualified or modified, served as the dependent variable. The findings reveal a significant positive relationship between ESG risk and modified audit opinions, suggesting that firms with higher ESG risk (i.e., weaker ESG performance) are more likely to receive modified opinions. Conversely, leverage, liquidity show positive and significant effect, cashflow and firm size show negative effect, meanwhile ROA, firm age, and sales growth did not show significant influence. The model exhibited strong predictive ability with a classification accuracy of 91,7% and a Nagelkerke R² of 74,8%. These results highlight the importance of ESG performance in audit assessments and suggest that auditors increasingly consider non-financial information. The study implies that improving ESG practices and disclosure can enhance a company’s credibility and reduce audit risks, offering valuable insights for stakeholders, regulators, and corporate decision-makers.

Analysis of PT. X's Readiness in Fulfilling the Requirements of an Initial Public Offering (IPO) Zabrina, Zafirah Yaffa; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.408

Initial Public Offering (IPO) is a strategic step taken by companies to obtain long-term funding and enhance their credibility. This research is important because not all companies with growth potential are prepared to meet the complex and rigorous requirements of an IPO. The purpose of this study is to assess the readiness of PT. X in fulfilling IPO requirements from the perspectives of financial performance, corporate governance, and legal compliance. The research employs a qualitative approach using a single case embedded study method, through analysis of financial statements and in-depth interviews with internal company stakeholders. The results indicate that although the company shows stable asset and equity growth, there are inconsistencies in profit performance and several legal documents remain incomplete. In general, the company demonstrates initial steps toward IPO readiness, but still requires strategic improvements in financial stability and documentation. The conclusion of this study is that PT. X is not yet ready to conduct an IPO in the near future and must undertake comprehensive improvements, particularly in financial reporting, governance practices, and legal documentation, to meet the standards required of a public company.

Analysis of PT. X's Readiness in Fulfilling the Requirements of an Initial Public Offering (IPO) Zabrina, Zafirah Yaffa; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.408

Initial Public Offering (IPO) is a strategic step taken by companies to obtain long-term funding and enhance their credibility. This research is important because not all companies with growth potential are prepared to meet the complex and rigorous requirements of an IPO. The purpose of this study is to assess the readiness of PT. X in fulfilling IPO requirements from the perspectives of financial performance, corporate governance, and legal compliance. The research employs a qualitative approach using a single case embedded study method, through analysis of financial statements and in-depth interviews with internal company stakeholders. The results indicate that although the company shows stable asset and equity growth, there are inconsistencies in profit performance and several legal documents remain incomplete. In general, the company demonstrates initial steps toward IPO readiness, but still requires strategic improvements in financial stability and documentation. The conclusion of this study is that PT. X is not yet ready to conduct an IPO in the near future and must undertake comprehensive improvements, particularly in financial reporting, governance practices, and legal documentation, to meet the standards required of a public company.

The Impact of Environmental, Social, and Governance (ESG) Risk Rating on Audit Opinions: Empirical Study on IDX80-Listed Companies (2022–2023) Hasna Nur Laila; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.410

This study investigates the influence of Environmental, Social, and Governance (ESG) Risk Rating on the likelihood of receiving a modified audit opinion among companies listed on the IDX80 index for the period 2022–2023. Employing a quantitative associative research design, the study uses binary logistic regression to analyze 144 firm-year observations drawn from 72 companies that met the criteria of publishing complete financial and sustainability reports. The ESG Risk Rating was treated as the independent variable, while leverage and return on assets (ROA) were used as control variables. Audit opinion, classified as either unqualified or modified, served as the dependent variable. The findings reveal a significant positive relationship between ESG risk and modified audit opinions, suggesting that firms with higher ESG risk (i.e., weaker ESG performance) are more likely to receive modified opinions. Conversely, leverage, liquidity show positive and significant effect, cashflow and firm size show negative effect, meanwhile ROA, firm age, and sales growth did not show significant influence. The model exhibited strong predictive ability with a classification accuracy of 91,7% and a Nagelkerke R² of 74,8%. These results highlight the importance of ESG performance in audit assessments and suggest that auditors increasingly consider non-financial information. The study implies that improving ESG practices and disclosure can enhance a company’s credibility and reduce audit risks, offering valuable insights for stakeholders, regulators, and corporate decision-makers.

The Influence of Environmental, Social and Governance (ESG) Components on Debt Costs in Manufacturing Companies in Indonesia Nilammadi, Wa Ode Musmiarny; Triani, Ni Nyoman Alit; Eni, Wuryani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.8265

This study aims to test and analyze the influence of environmental, social and governance components on debt costs. The subjects of the study were manufacturing sector companies listed on the IDX for the 2020-2023 period. This study uses a quantitative method using secondary data and processed using the SmartPLS application. The results of this study indicate that environmental, social and governance do not have a significant effect on debt costs. This study contributes both academically and practically. From an academic perspective, this study serves as a foundation for further research on environmental, social, governance and debt costs. From a practical perspective, companies have the opportunity to improve the quality and credibility of their corporate sustainability reports.

The Influence Of Audit Firm Size, Leverage, And Disclosure On Going Concern Audit Opinions Adinda Zahwa Cynthia Andhanie; Ni Nyoman Alit Triani
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.888

Examining how audit firm size, leverage, and disclosure affect the issuing of going-concern audit opinions across sector-wide corporations listed on the Indonesia Stock Exchange during the year 2021 is the main goal of this study (IDX). This research adopts a quantitative methodology, incorporating three independent variables, specifically audit firm size, leverage, and voluntary disclosure levels, while the issue of going-concern audit opinions is the dependent variable under consideration. The results of the investigation show that the size of the audit firm has a favorable effect on the chance of issuing a going-concern opinion. Conversely, the leverage of the company does not show a statistically significant impact on whether going-concern opinions are issued. Furthermore, it is discovered that there is a bad correlation between the level of disclosure and the inclination to provide going-concern audit opinions.

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