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All Journal Jurnal Ilmiah Manajemen Kesatuan
Fadila, Ega
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Economics, Econometrics & Finance Social Sciences

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The Influence of Audit Fee, Audit Tenure, and Auditor Competency on Audit Quality: A Systematic Review Fadila, Ega; Ramadhyani, Yesica; Saputri, Yunita; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2161

Abstract

Financial audit reports play a crucial role in corporate decision-making, and their quality is impacted by various factors such as audit fees, audit tenure, and auditor competency. Audit fees refer to the costs associated with audit services, audit tenure signifies the duration of the audit firm's responsibility, and auditor competency encompasses the auditor's knowledge, skills, and attitudes. This study employs a systematic review approach, analyzing articles downloaded from the Google Scholar online database covering journals published from 2019 to 2023 using keywords like audit fee, audit tenure, auditor competency, and quality of financial audit reports. The research incorporates 10 quantitative journals, with 5 employing linear regression analysis, 4 using logistic regression analysis, and 1 utilizing the partial least squares method. The findings reveal that a majority of the journals demonstrate a positive and significant correlation between audit fees, audit tenure, auditor competency, and the quality of audit reports. Nonetheless, a few articles assert the absence of a relationship between audit fees, audit tenure, and audit quality. In summary, public accounting firms should regularly assess and formulate strategies concerning audit fees, audit tenure, and auditor competency to enhance client value by producing high-quality, accurate, and dependable financial audit reports.
The Effect of Mergers and Acquisitions on the Financial Performance of Companies Listed on the Indonesia Stock Exchange Fadila, Ega; Kusumaningtyas, Meisya; Hidayati, Arrina; Panggiarti, Endang
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mergers and acquisitions are strategic maneuvers involving the consolidation of two or more companies, aiming to improve overall company performance and gain a competitive advantage. This research seeks to evaluate the impact of mergers and acquisitions on the financial performance of companies listed on the Indonesia Stock Exchange. Using the PRISMA (Preferred Reporting Items for Systematic Reviews & Meta-Analyses) methodology, this research employs a literature review approach. Secondary data from various sources, including books, e-books, journals, and current news, were examined. The results suggest that mergers and acquisitions do not significantly impact the financial performance of companies. This may be due to the fact that the purpose of mergers and acquisitions is more focused on long-term aspects. The theoretical underpinning of this research centers on the understanding that mergers and acquisitions, as strategic actions, may not significantly influence the financial performance of companies in the short term. The results of the literature review indicate that there is no substantial impact on financial performance. This finding suggests that the primary objectives of mergers and acquisitions may be more aligned with long-term considerations, such as market positioning, synergies, and strategic growth, rather than immediate financial gains.
Co-Authors Hidayati, Arrina KUSUMANINGTYAS, MEISYA Manurung, Herlina Panggiarti, Endang Ramadhyani, Yesica Saputri, Yunita