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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

FACTORS AFFECTING AUDIT QUALITY: A LITERATURE REVIEW Muhammad Boy Sandy; Inten Meutia; Anna Yulianita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.442 KB) | DOI: 10.32670/fairvalue.v4i4.816

Abstract

Purpose - This scientific article aims to review studies related to factors that canaffect audit quality in the accounting literature during 2012 – 2021. ResearchMethodology - This study was conducted through a web search to identifyrelevant studies using the keywords “factor”, “influence”, and “audit quality”,in which a total of 50 scientific articles that conform to international standardwere identified. Findings - Various factors are thought to affect audit quality,reaching 76 factors. However, the researcher believes only 3 main factors havea dominant effect on audit quality, namely audit fees, auditor experience, and theapplication of auditor ethics, where all those 3 have a significant positive effect.The audit fee affects audit quality positively because it shows the auditor'sexpertise. The experience of the editor shows his skills in accounting andauditing activities. At the same time, professional ethics is helpful forprofessional auditors to work and avoid deviant behaviour. ResearchImplications - This review informs the public that to have audit quality results, itis necessary to pay attention to audit fees, auditor experience, and theapplication of ethics by the auditor. Originality/value - This study tries to findthe factors that dominantly influence
Co-Authors Abdul Bashir ABDUL BASHIR, ABDUL Abukosim, Abukosim Adnan, Nazeli Afrillia Tiara Putri AK, Syamsurijal Alghifari Mahdi Igamo Alkautsar, Muhammad Anaperta, Yoszi Andriana, Isni Annisa Annisa Annisa Fitriyah Arien Sandra Olivia ASPAHANI ., ASPAHANI Azwardi Azwardi Barezki, M Bagus Bernadette Robiani Clara Ayu Monica Deassy Apriani Dede Mardhian Dian Sari, Okta Didik Susetyo Dwi Darma Puspita Sari Feny Marissa Feny Marissa Fera Widyanata Fera Widyanata Fuadah, Luk Luk Haqqie Muflicha Bissalamy Harunnurasyid Harunnurasyid Harunnurasyid, Harunnurasyid Harunurrasyid, Harunurrasyid Hidayat, Ariodillah Hisni Rahmi Imam Asngari Imam Asngari Imelda Imelda Imelda Imelda Inten Meutia Izmi Dwi Maharani Poetri Kemas Muhammad Husni Thamrin Lisa Hermawati Lisa Hermawati Lizarifah, Lizarifah Luk Luk Fuadah M Bagus Barezki Mardalena Mardalena Mardhian, Dede Marissa, Feny Martalita, Nadia Lasa Marwa, Taufiq Marwa, Taufiq Meliana Sari, Meliana Muflicha, Haqqie Muhammad Alkautsar Muhammad Arsy Quraisyhab Muhammad Boy Sandy Muhammad Rifki Muizzuddin Muizzuddin Mukhlis Mukhlis Mukhlis Mukhlis Mukhlis Nadine Brillianta Hanifah Nadya Ayu Delima Nazeli Adnan Nazeli Adnan Putri Siski Ramadhan, Dimas Resy Ratih Purwasih Rela Sari Restu Juniah restu juniah, restu Ridho Yovanda Ridhowati, Sherly Rina Tjandrakirana Rohman, Abdul Saadah Yuliana Sari, Rela Selvi Marcellia Sherly Ridhowati Shodrokova, Xenaneira Siti Rohima Sri Rahma Witta Sri Wahyuni Subardin Subardin, Subardin Sukanto Sukanto Susetyo, Didik Syahrimi, Syahrimi Taufiq Taufiq Yos Karimudin Yovanda, Ridho Yunisvita, Yunisvita Zulfikri Zulfikri, Zulfikri