Riset Akuntansi dan Keuangan Indonesia
Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia

Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality

Suwarno, Agus Endro (Unknown)
Anggraini, Yayi Bely (Unknown)
Puspawati, Dewita (Unknown)



Article Info

Publish Date
01 Apr 2020

Abstract

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality.

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Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...