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All Journal Riset Akuntansi dan Keuangan Indonesia
Febry Krisna Putri
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Economics, Econometrics & Finance

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The Effect of Audit Fee, Audit Rotation, and Auditor Reputation on Audit Quality (Empirical Study on Manufacturing Companies Listed on the Idx for the Period 2014-2018) Nursiam, N; Febry Krisna Putri; Pardi, P
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16124

Abstract

The purpose of this research is to examine the effect of audit fees, audit rotation, and auditor reputation on audit quality. The population in this study is manufacturing companies listed on the IDX period 2014-2018. The total sample of research is 345 companies determined by purposive sampling. Data analysis was done by logistic regression and SPSS Statistic 20. The result of this study shows that audit fee does not affect audit quality, while audit rotation and auditor reputation have a significant effect on audit quality.
Co-Authors Nursiam, N Pardi, P