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Widiyati, Dian
Universitas Pamulang
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Journal : Balance : Jurnal Akuntansi dan Manajemen

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Pengaruh Audit Delay, Audit Fee, Dan Kinerja Keuangan Terhadap Kualitas Audit Bimo Virgiantino, Bimo Virgiantino; Dian Widiyati
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i3.370

Abstract

enelitian ini bertujuan untuk mengetahui pengaruh audit delay, audit fee dan kinerja keuangan terhadap kualitas audit pada Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Teknik pengambilan sampel menggunakan purposive sampling; sampel yang diperoleh sebanyak 39 perusahaan properti dan real estate selama lima tahun yang terdaftar di BEI dengan jumlah observasi sebanyak 195 data laporan keuangan. Metode pengujian hipotesis dalam penelitian ini diuji dengan menggunakan analisis statistik deskriptif dan analisis regresi logistik menggunakan Eviews versi 9. Hasil penelitian ini menunjukan bahwa secara simultan audit delay, audit fee, dan kinerja keuangan berpengaruh terhadap kualitas audit. Secara parsial audit delay dan kinerja keuangan tidak berpengaruh sedangkan audit fee berpengaruh secara signifikan terhadap kualitas audit. This study aims to determine the effect of audit delay, audit fees, and financial performance on audit quality in property and real estate companies listed on the Indonesia Stock Exchange 2018-2022. The sampling technique used purposive sampling; The samples obtained were 39 property and real estate companies listed on the IDX for five years with a total of 195 financial statement observations. The hypothesis testing method in this study was tested using statistic descriptive analysis and logistic regression analysis using Eviews version 9. Based on the test results, it is stated that simultaneously audit delay, audit fees, and financial performance affect audit quality. Partially audit delay and financial performance have no effect, while audit fee have a significant effect on audit quality.
Co-Authors A, Aprida Abdul Hafizh Abdullah, Mei K. Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Amelia Tirana Sita Andry Sugeng Andry Sugeng Andry Sugeng Anisah, Astri Lutfiatul Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Daeli, Sadari Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Etty Murwaningsari Evi Susanti Fachruli Hayu Biyantarimelia Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Hanapiah Hendra, H Hendra, Lim Heni Pujiastuti Humaimah, Sunni Indri Ramadhayani Irawati, Wiwit Irsyad Asy’ari Jasmi Indra Juniati Gunawan Kee, Susanti Lafau, Aryanti Lukmana, Fariz Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Ningsih, Indria Nofryanti, Nofryanti Nuraini, Saroyah Nurazizah Harahap Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Rafles Ginting Rahma, Dini Amalia Rahmah, Saskia Auliya Ramu Puspita Embun Sari Ricky Yunisar Setiawan Riyan Harbi Valdiansyah Rofiudin, Ahmad Rosini, Iin Sanulika, Aris Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Simatupang, Lusiana Fransiska SRI BULAN Sugeng, Andry Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Widyana, Mellania Fitria Winardi, Agung Wulandari, Rosita Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Zenabia, Tsarina Zubair Jauhamsyah