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Journal : Quantitative Economics and Management Studies

A Meta-Analytic Study on Audit Fees and Audit Quality in Indonesia Suwarno, Try Edi; Laoli, Victorinus; Prabowo, Kristianto Tricahya; Rizka, Nor Rahma; Ulfida, Deafatunnizwa
Quantitative Economics and Management Studies Vol. 6 No. 2 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3843

Abstract

Numerous studies on audit quality have been conducted, and one of the factors influencing audit quality is audit fees. This study employs a meta-analysis method with a correlation approach to examine the relationship between audit fees and audit quality. The author reviewed 100 journals relevant to the topic of audit fees and audit quality over the past five years, utilizing Publish or Perish. These journals were selected based on specific eligibility criteria and analyzed using JASP software. The results indicate a z-value of 8.029 and a p-value < 0.001, which is smaller than the 5% (0.05) significance level. This finding demonstrates a significant positive correlation between audit fees and audit quality, although the effect size is relatively low (rRE = 0.211). Therefore, while audit fees are positively and significantly associated with audit quality, the strength of the correlation remains low. Based on these findings, the researcher recommends that companies consider paying higher audit fees to enhance the quality of audits obtained.
The Influence of Perception of Usefulness and Perception of Ease on The Intention of Using QRIS by Accounting Students of Politeknik Negeri Tanah Laut Pertiwi, Fidia Ramadhani Putri; Suasri, Eni; Suwarno, Try Edi; Bandi, Maulida Hirdianti
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4040

Abstract

This study aims to analyze the effect of perception of usefulness and perception of ease of use on the intention to use QRIS by Accounting students of Politeknik Negeri Tanah Laut. Using multiple linear regression method, this study involved 318 students as respondents. The results showed that perception of usefulness had a significant effect on the intention to use QRIS (p < 0.05), while perception of ease also showed a significant effect. Simultaneously, these two variables contributed 47.3% to the intention to use QRIS. This finding indicates the importance of increasing awareness of the benefits and ease of use of QRIS to encourage the adoption of digital payment systems among students. This study is expected to be a reference for policy development and further research on digital payment technology.