Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI KAP TERHADAP KUALITAS AUDIT

Hendi (Unknown)
-, shirley angelina (Unknown)

Article Info

Publish Date
25 Nov 2021

Abstract

The final result of this research is to identify the potential factors that can influenceand determine audit quality in Indonesia. It consists of Audit tenure, audit fees, andalso KAP rotation In this study, the sampling is from all sectors of the companiesthat have been existed and listed on the Indonesia Stock Exchange from the periodfrom 2016 to 2020, by using the purposive sampling method which requires thedisclosure of audit fee on an annual report for 5 years conservatively. The logisticregression method is applied in the process of testing the data. The final result showsthat there is a positive relationship between audit fees and audit tenure on auditquality, meanwhile, the KAP rotation shows a negative relationship on audit quality

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...