Borobudur Accounting Review
Vol 3 No 2 (2023)

Analisis Kualitas Audit: Fee Audit, Audit Tenure, dan Rotasi Auditor

Setiawan, Arif Budi (Unknown)
Farida, Farida (Unknown)

Article Info

Publish Date
29 Dec 2023

Abstract

Kualitas audit memiliki peranan penting dalam laporan keuangan perusahaan sebagai pedoman pengambilan keputusan bagi stakeholder khususnya investor dan kreditor. Penelitian ini menganalisis fee audit, audit tenure dan rotasi auditor terhadap kualitas audit. Sampel berjumlah 185 data dengan teknik purposive sampling. Metode analisis dengan analisis regresi logistik. Hasil analisis adalh semakin besar fee audit akan menurunkan kualitas audit,. Audit tenure dan rotasi auditor tidak memiliki pengaruh terhadap kualitas audit.

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Journal Info
Borobudur Accounting Review
Website

Abbrev

bacr

Publisher

Universitas Muhammadiyah Magelang

Subject

Economics, Econometrics & Finance

Description

Aim: BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no ...