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All Journal Jurnal Eksplorasi Akuntansi (JEA) MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Murtanto Murtanto
Trisakti University
Economics, Econometrics & Finance

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Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Dan Ukuran Perusahaan Terhadap Kualitas Audit Afyfah Putri Ramadya; Murtanto Murtanto; Hasnawati Hasnawati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.630

Abstract

This study aims to determine the effect of audit fee, audit tenure, auditor specialization, and size firm on audit quality in companies listed the Kompas 100 index on Bursa Efek Indonesia in 2020-2022 either partially or simultaneously. The type of data in this study is quantitative with secondary data. The sample used in this study was 76 companies with 228 financial statements. The sampling technique uses purposive sampling technique. The analysis methods used in this study are logistic linear regression analysis and descriptive analysis. The results showed that audit fee has a positive effect on audit quality, audit tenure has a negative effect on audit quality, while auditor specialization did not has negative effect on audit quality, and size firm did not has negative effect on audit quality.
Dynamics of Cost of Debt in Indonesia: The Interplay of Earnings Quality, Tax Avoidance, and Capital Structure in The Infrastructure and Property Sectors Nur Aisyah Kustiani; Murtanto Murtanto
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4536

Abstract

This study examines the direct effects of earnings quality (EQ) and tax avoidance (TA) on the cost of debt (CoD), and explores the moderating role of capital structure (leverage) in Indonesia's infrastructure, property, and real estate sectors. Using a balanced panel of 103 listed companies (309 observations) from 2021 to 2023, we employ a robust Fixed Effects regression model. Earnings quality is proxied by the Stubben (2010) discretionary revenue model, while tax avoidance is measured using a transformed effective tax rate index (1 - ETR). The results reveal that earnings quality does not directly influence the cost of debt, reflecting a bank-based system where commercial lenders prioritize direct monitoring and physical collateral over public accounting metrics. However, tax avoidance exhibits a significant negative relationship with the cost of debt, strongly supporting the Tax-Saving Hypothesis where cash savings enhance internal liquidity and reduce default risk. Crucially, leverage significantly moderates the earnings quality–cost of debt relationship, proving that creditors value high-quality reporting as a vital monitoring mechanism only under elevated financial risk. Conversely, leverage does not moderate the tax avoidance–cost of debt link due to thin capitalization exemptions for infrastructure projects and flat final tax schemes for property firms. These findings offer practical insights for corporate executives optimizing capital structures and regulators refining financial disclosures.
Co-Authors Afyfah Putri Ramadya Hasnawati Hasnawati Nur Aisyah Kustiani