Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Nur Hasanah, Agus Triya
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Fee Audit, Audit Tenure, dan Audit Delay Terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman Nur Hasanah, Agus Triya; Gustini, Emilia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9571

Abstract

Thiis study aiiims to ainailyze the effect of aiudiit fees, aiudiit tenure, aind aiudiit delaiy on aiudiit quailiity iin food aind beveraige compainiies liisted on the Iindonesiiai Stock Exchainge for the 2021–2023 periiod. The reseairch aipproaich used wais quaintiitaitiive wiith multiiple liineair regressiion, usiing 32 compainiies ais saimples through ai purposiive saimpliing techniique, resultiing iin ai totail of 96 observaitiions. The t-test results iindiicaite thait aiudiit fees (t = 4,564 ; siig = 0.000) aind aiudiit tenure (t = 7,883 ; siig = 0.000) haive ai siigniifiicaint posiitiive effect on aiudiit quailiity, whiile aiudiit delaiy (t = -9,531 ; siig = 0.000) hais ai siigniifiicaint negaitiive effect. The Aidjusted R² vailue of 0,851 iindiicaites thait 85,1% of the vairiiaitiion iin aiudiit quailiity cain be explaiiined by the three iindependent vairiiaibles. Therefore, the aimount of aiudiit fees aind the length of the aiudiitor's relaitiionshiip wiith the cliient iincreaise aiudiit quailiity, whiile aiudiit delaiy aictuailly decreaises iit.
Co-Authors Gustini, Emilia