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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Serat Acitya Fokus Ekonomi Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Bingkai Ekonomi (JBE) Akuntansi'45 EKONOMIKA45 Jurnal Pengabdian Kepada Masyarakat Sisthana Jurnal Pengabdian Mandiri NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Pengabdian Masyarakat Kesosi Jurnal Ilmiah Ekonomika & Sains Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Tematik Journal of Economics and Public Health Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Global Leadership Organizational Research in Management Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Krisnawati, Hani
Institut Teknologi Dan Bisnis (ITB) Semarang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Journal : fokus ekonomi

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THE EFFECT OF AUDIT FEE , AUDIT TENURE AND PUBLIC ACCOUNTING FIRM (KAP) SIZE ON AUDIT QUALITY (STUDY ON BANKING COMPANIES LISTED ON THE BEI, 2020-2022) Aini, Ratna Nurul; Krisnawati, Hani; Andini, Rita
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.216-224

Abstract

This research aims to determine the influence of audit fees , audit tenure and KAP size on audit quality in banking sector companies listed on the Indonesia Stock Exchange in 2020-2022. This type of research is quantitative using secondary data originating from the company's annual report. The population of this research was 47 banking companies. And the sample in this study was 29 companies selected using side purposive techniques . The data analysis technique in this research uses logistic regression analysis with the SPSS 24 program. The results of this research show that audit fees have a positive and significant effect on audit quality, while audit tenure and KAP size have no effect on audit quality in banking sector companies listed on the BEI period. 2020-2022
Co-Authors Abdul Karim Aditya Rizqi Senoaji Aini, Ratna Nurul Alfiah, Ning Amin Kuncoro, Amin Anggraini, Nurfita Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah, Aniqotunnafiah Bambang Widjanarko Susilo Chasna Azzaki Daniel Kartika Adhi Delta Lexi Arbawa Dimas Adi Wicaksono Dimas Adi Wicaksono Diva Prasiwi , Evina Dwi Astutik Dwi Astutik Dwi Astutik Dwi Astutik Endang Dwi W Endang Dwi W Endang Dwi W Endro Pramono Endro Pramono Hardiyanto, Ari Ida Ayu Putu Sri Widnyani Iswahyuni, Yetti Jafriana, Rahma Jasman Indradno Kasidi Kasidi Kasidi Kasidi Kusmanto Kusmanto Kusumawati, Praditya Anisa M. Anik Mashadi M. Anik Mashadi Matinus Apun Heses Matinus Apun Heses Meigawati Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono, Mudjiyono Mudrik Al Mans Muhammad Iqbal Nanik Qosidah Ning Alfiah Palupiningtyas, Dyah Praditya Anisa Kusumawati Praditya Dewi A Praditya Dewi A Praditya Dewi Arumsari Praditya Dewi Arumsari Praditya Dewi Arumsari Praditya Dewi Arumsari, Praditya Dewi Purnomo Y.A Purnomo, Y.A Qosidah, Nanik Rachmawati, Windasari Risma Martha Sella Ristanto, Hesti RITA ANDINI Riyono Riyono Safari, Teti Sella Ria Fitriana Septian Yudha K Septian Yudha K Septian Yudha Kusuma Setiawan, Gigih Adi Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sukirman Sukirman Sunyoto Sunyoto Susilo Adi Susilo Adi Suwarti Suwarti Suwarti, Suwarti Utami Puji Lestari W, Endang Dwi Wahyuningsih, Endang Dwi Wicaksono, Dimas Adi Y. Sutomo Y. Sutomo Yunior Arjuna Yunior Arjuna