Proceeding of The International Conference on Economics and Business
Vol. 1 No. 1 (2022): Proceeding of The International Conference on Economics and Business

The Effect of Auditor Rotation and Auditor Reputation on Audit Quality in Companies Registered Banking Sub-Sectors on Bursa Efek Indonesia Period 2017-2019

Siti Haliza (Universitas Pembangunan Panca Budi)
Rahima Br. Purba (Universitas Pembangunan Panca Budi)



Article Info

Publish Date
22 Apr 2022

Abstract

This research aims to analyze the effect of auditor rotation and auditor reputation on audit quality in banking sub-sector companies listed on the Indonesia Stock Exchange (BEI). Several previous studies regarding audit quality have shown different results. Therefore, other research needs to be conducted to retest theories about audit quality. The population of this research was 43 banking sub-sector companies. The sampling method used was a purposive sampling method so 24 sample companies were obtained for 3 years of observation (2017-2019) with 72 observations (observations). Research data was obtained from sample companies downloaded from the website Indonesia Stock Exchange. The data analysis techniques used are descriptive statistical analysis and logistic regression analysis. The data analysis process carried out first is descriptive statistical analysis, logistic regression analysis, and then hypothesis testing. The results of this research partially show that auditor rotation does not have a significant effect on audit quality. Meanwhile, the auditor's reputation partially has a significant effect on audit quality. The results of this research indicate that auditor rotation and auditor reputation simultaneously have a simultaneous effect on audit quality.

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Journal Info

Abbrev

iceb

Publisher

Subject

Economics, Econometrics & Finance

Description

Proceeding of The International Conference on Economics and Business is published by the Faculty of Economics, UKI Toraja. Topics in this Journal relate to any aspect of Management, Economics and Business. This journal is published 1 year 2 times (June and ...