Riset Akuntansi dan Keuangan Indonesia
Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia

The Effect of Audit Fee, Audit Rotation, and Auditor Reputation on Audit Quality (Empirical Study on Manufacturing Companies Listed on the Idx for the Period 2014-2018)

Nursiam, N (Unknown)
Febry Krisna Putri (Unknown)
Pardi, P (Unknown)

Article Info

Publish Date
01 Sep 2021

Abstract

The purpose of this research is to examine the effect of audit fees, audit rotation, and auditor reputation on audit quality. The population in this study is manufacturing companies listed on the IDX period 2014-2018. The total sample of research is 345 companies determined by purposive sampling. Data analysis was done by logistic regression and SPSS Statistic 20. The result of this study shows that audit fee does not affect audit quality, while audit rotation and auditor reputation have a significant effect on audit quality.

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Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

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 ...