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All Journal Jurnal Ecoment Global: Kajian Bisnis dan Manajemen International Journal of Economics Development Research (IJEDR) Al Iman: Jurnal Keislaman dan Kemasyarakatan JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Ilmiah Wahana Pendidikan Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Journal of Islamic Education Leadership Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah ANWARUL: Jurnal Pendidikan dan Dakwah MASALIQ: Jurnal Pendidikan dan Sains Jurnal Ekonomi Manajemen Akuntansi Jurnal Ekonomi Kreatif Indonesia Multifinance INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) JINNSA : Jurnal Interdisipliner Sosiologi Agama Zona Education Indonesia Moneter : Jurnal Ekonomi dan Keuangan Accounting Student Research Journal Veteran Economics, Management & Accounting Review Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management IPSSJ Aksyana : Jurnal Akuntansi dan Keuangan Islam Al Iman: Jurnal Keislaman dan Kemasyarakatan
Harry Z. Soeratin
Universitas Islam Negeri Sunan Gunung Djati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Keuangan Dan Perpajakan

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Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit Regina Putri Heryana; Harry Z. Soeratin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.240

Abstract

This study aims to analyze the influence of audit tenure and audit fee on audit quality in the context of audit practices in Indonesia. Using a qualitative approach with library research methods, this study examines various academic and professional literature published between 2014-2024. The results show that audit tenure has a non-linear effect on audit quality, with optimal quality achieved in the middle period (4-6 years) of engagement. Audit fees are found to have a positive relationship with audit quality, albeit with important limitations regarding auditor independence. The interaction between these variables shows a complex pattern, where the optimal combination varies based on industry characteristics and client business complexity. This research contributes significantly to the development of audit regulations and practices in Indonesia, particularly in the context of digital transformation and increasing business complexity. Practical implications include recommendations for developing more flexible regulatory frameworks, improving audit quality control systems, and developing auditor competencies in the use of audit technology.
Co-Authors Aghry Ghoriyyudin Amanda Sabrina Nadyaputri Aristiati, Mujahidah Asep Irfan Fanani Astuti Nurachman, Indriyani Asyari Ayu Winda Amalia Bin Karnoto, Suparjito Davin Raditya Dedi Rahmanto Dessy Afriyani Dewi Krisna Murti Diana, Aan Dwi Ajeng Maulidya Makalao Dwi, Salma Fajarina, Angelica Gulo, Nurdelima Hasan, Nugraha Indarti, Desty Indriyani Astuti Nurachman Kurnia, Dian Salshabila Kurniawan, Sunny Agung Kuswara, Zakaria Mayuri, Ni Kadek Lila Meisharini, Keisya Genia Miftah, Munasiron Najma Muthia Kanza Natasya, Anisa Natasya, Anisha Novrianti Manulang Nugraha, Ramlan Indra Nugroho, Angelica Pasaribu, Marsel Puar, Aditya Regina Putri Heryana Riahta, Evelyn Roviani, Heni Sakroni Saputro, Aris Sari, Retna Sekar Arum, Lingga Tarigan, Kherenz Natasha Olivia Widya Wiratami Wira Natali Angeline Lumban Gaol Wulandari, Tesa Ika Zainudin, Ali Zein, Faza Auliana