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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Esteti Handayani Hia
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Rotasi Audit, Reputasi Auditor dan Biaya Audit terhadap Kualitas Audit: Studi dengan Pendekatan Earning Surprise Benchmark Esteti Handayani Hia; Khomsiyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): 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.v6i8.3774

Abstract

The primary aim of this research is to investigate the impact of audit rotation, auditor reputation, and audit fees on audit quality, utilizing the Earnings Surprise Benchmark as a proxy. The study employs a purposive sampling method, focusing on manufacturing companies in the ASEAN-5 (Indonesia, Malaysia, Philippines, Singapore, and Thailand) listed on S&P Capital IQ from the period of 2019-2022. A quantitative approach is adopted, with data analysis conducted using STATA version 17 and a logistic regression method. The findings indicate that audit rotation and audit fees impact audit quality positively but insignificant impact on audit quality. While auditor reputation has a negative but insignificant impact on audit quality.
Co-Authors KHOMSIYAH