El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Terhadap Kualitas Audit

Rika Indah Lestari (Universitas Muhammadiyah Surakarta)
Mahameru Rosy Rochmatullah (Universitas Muhammadiyah Surakarta)



Article Info

Publish Date
03 Aug 2024

Abstract

This study aims to analyze the significance of the impact of audit fees, audit tenure, and audit rotation on audit quality in textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The data used in this study are quantitative data sourced from secondary data, which is obtained from each company in the textile and garment subsector or from the official IDX website, www.idx.co.id. The population in this study consists of 22 textile and garment subsector companies. After the sample selection process, the final sample consists of 47 companies. The sampling technique used is total sampling. Data collection is conducted using secondary data in the form of financial statements and annual reports. The data analysis techniques employed include classical assumption tests, multiple linear regression analysis, t-tests, f-tests, and the coefficient of determination. The study's results indicate that audit fees significantly influence audit quality in textile and garment subsector companies, audit tenure does not significantly influence audit quality in textile and garment subsector companies and Audit rotation does not significantly influence audit quality in textile and garment subsect

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Journal Info

Abbrev

elmal

Publisher

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...