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All Journal Jurnal Akuntansi Bisnis
Rochayatun, Sulis
Accounting Study Program, Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance Social Sciences

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AUDIT FEE, TENURE, REPUTATION, AND AUDIT QUALITY: THE ROLE OF AUDIT COMMITTEE Aa'zza, Azka Al; Rochayatun, Sulis
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.9616

Abstract

Background: To preserve stakeholder trust in corporate financial information, study into audit quality variables is needed due to the frequency of poor audit quality instances in the financial industry. Objective: This study aims to examine the effect of external factors, including audit fees, audit tenure, and auditor reputation, on quality and audit committees as moderators in BEI-indexed financial sector companies. Research Methods: Quantitative and statistical data analysis. The secondary data are from IDX-indexed financial and annual reports for 2022–2024. Research Results: Audit fees improve audit quality, while tenure and reputation do not. Audit committees may reduce the influence of audit fees on audit quality, but not tenure. Audit committees may boost auditor credibility and audit quality. Originality/Novelty of Research: This study adds new features such assessing audit fees using pure audit costs, audit quality using the earnings surprise benchmark, which focuses on profit quality, and studying the financial industry.
Co-Authors Aa'zza, Azka Al