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All Journal Jurnal Pengajaran MIPA Jurnal Pengajaran Matematika dan Ilmu Pengetahuan Alam Jurnal Sains dan Teknologi Kimia Jurnal Matematika & Sains EduChemia: Jurnal Kimia dan Pendidikan Indonesian Journal of Chemistry SEIKO : Journal of Management & Business Jurnal Kartika Kimia YUME : Journal of Management EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Indonesian Journal of Laboratory Golden Ratio of Finance Management Golden Ratio of Auditing Research Journal of Economics Review (JOER) Bata Ilyas Journal of Accounting The Journal of Business and Management Research Jurnal Pengabdian Isola Jurnal Riset dan Praktik Pendidikan Kimia Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Taxation Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis JER Celebes Journal of Community Services Vifada Journal of Education Vifada Management and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi
Yaya Sonjaya
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Journal : Advances in Managerial Auditing Research

 1 
Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono, Sumartono; Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.95

Abstract

Purpose: This study explores the impact of auditor retention and firm size on audit quality, emphasizing their relevance to audit independence and corporate governance. Understanding these factors is crucial for regulators and businesses aiming to enhance financial reporting quality. Research Design and Methodology: The study focuses on 15 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Using secondary data from IDX records, logistic regression analysis was conducted to examine the relationships between auditor retention, firm size, and audit quality. Findings and Discussion: The findings show that auditor retention has a negative and insignificant effect on audit quality, indicating that frequent auditor changes do not necessarily improve audit outcomes. Similarly, firm size negatively and insignificantly affects audit quality, suggesting that larger companies do not always receive superior audits. These results challenge the belief that auditor rotation and firm size are primary indicators of audit quality. Implications: The study suggests that companies should prioritize auditor competence over rotation policies, while regulators may need to reassess mandatory auditor rotation’s effectiveness. Future research should consider other factors, such as auditor tenure, audit fees, and corporate governance, to gain a more comprehensive understanding of audit quality determinants. These insights can guide policymakers in enhancing audit standards and financial reporting integrity.
Leveraging Governmental Auditing for Strategic Decision-Making and Policy Evaluation Noch, Muh Yamin; Sonjaya, Yaya
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.286

Abstract

The purpose of this study is to examine the transformative role of governmental auditing in informing strategic decision-making and policy evaluation within the public sector. Through a systematic literature review, the study investigates the evolution of governmental auditing practices, encompassing financial oversight, compliance assessment, and risk management. Methodologically, this research adopts a qualitative approach, analyzing existing literature to identify trends, challenges, and opportunities in governmental auditing. The findings indicate a paradigm shift towards a holistic auditing framework that integrates financial, environmental, and social dimensions. The discussion highlights the importance of credibility, relevance, and uptake of audit findings in decision-making processes, emphasizing transparency, independence, rigor, and effective communication as critical factors. The implications of the study underscore the need for governmental auditors to embrace strategic and risk-oriented approaches, aligning audit objectives with organizational goals and priorities. This study contributes to the literature by providing insights into the multifaceted nature of governmental auditing and its implications for governance practices
Co-Authors Abdul Rasyid Ahmad Aminudin Ahmad Idrus Albertho, Michael Fransiscus Ali Kusrijadi Andri Irawan Annifah, Riri Uswatun Arry Pongtiku Asep B.D. Nandiyanto Asep Kadarohman Asep Supriatna Ashfiya, Putri Sayyida Atep Rian Nurhadi Auliyah, Iriana Aziz, Hafiz Aji Candra Kurniawan Cecep Jaenudin Cuyun Suslianti Dedi Haryadi Dewi Miftahurrahmah Dr. Hendrawan Eli Hendrik Sanjaya Entar Sutisman Entis Sutisna Entis Sutisna Entis Sutisna Ermawati, Yana Fitri Khoerunnisa Fuji Ilyadi Hana Rohana Hani Halimah Fauzani Harry Firman Heli Siti Halimatul Hendrawan Hendrawan HERNANI - Husen, Sjamsiar Iasha, Yurin Karunia Apsha Albaina Iasya, Yurin Karunia Apsha Albaina Ibrahim, Muhdi B. Hi. Idrus, Achmad Iin Maemunah Ijang Rohman Indah Sari Iqbal Musthapa Irfan Abdulrachman Mubaroq Jayawarsa, A.A. Ketut Kartim Kartim Kartim Kartim, Kartim khusnul khotimah Kooh, Ricky Phylemon Labo, Irwan Adam M. Aldrin Akbar M. Muslim M. Yamin Noch Maji, Rusta Marihi, La Ode Marlindo, Indo Momo Rosbiono Mr Ali Kusrijadi Mr Sjaeful Anwar Mr Yayan Sunarya Muh Yamin Noch Muhamad Nurul Hana Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Ridwan Rumasukun Muhammad Yamin Noch Mursalam Salim Muslim Muslim Muslim Muslim Muthmainnah, Muthmainnah Najmia Fajri Astuti Noch, Muh Yamin Noch, Muhammad Yamin NOY, Ismail R. Nurhayati, Mita Omay Sumarna Pasolo, Fahrudin Pingky Chandra Priyanka Ridhwansyah Pasalo, Muhammad Rizki Deli Hasanah Sabet, Eli Saeful Anwar Sarfa, Muhammad Bayu Dermawan Septyana Prasetianingrum Septyana Prasetianingrum Soja Siti Fatimah Sri Iswati Sumartono Sumartono Sumartono, Sumartono Suratini, Suratini Syafei M. Nur, Imran Taotubun, Najaradin Tauny Akbari Tete, Johni Tome, Sriyanti Triannisa Rahmawati Usman Pakasi Wamo, Steven Widiyanti, Silvia Wiji Adji Wiji Wiji Wilman Rahmat Nugraha Wombaibabo, Moses Yayan Sunarya Zakaria Zakaria Zakaria Zakaria