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AFRE Accounting Financial Review
Published by Universitas Merdeka Malang
ISSN : 25987763     EISSN : 25987771     DOI : https://doi.org/10.26905/afr
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop accounting and finance science. This publication consists of scientific writings in the form of research finding, analysis, and application theory, conceptual idea, new book review, bibliography, practical writing from experts, academics, and practitioners. The published writings have been in the process of editing needed by the publisher without changing the substance as the original script. The writing in each publication is the personal responsibility of the author and it does not reflect the publisher’s idea.
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Search results for , issue "Vol. 8 No. 2 (2025): July 2025" : 1 Documents clear
Influence Characteristics Auditor Partner and Kap Size on Audit Quality Kadlina; Agus Munandar
AFRE (Accounting and Financial Review) Vol. 8 No. 2 (2025): July 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i2.15232

Abstract

This study aims to examine the effect of auditor partner characteristics and Public Accounting Firm (KAP) size on audit quality. The auditor partners’ characteristics include gender, level of education, work experience, level of busyness in the same industry, and domestic or international educational background. KAP size is determined by inclusion in Big Four public accounting firms, while audit fees or professional fees measure audit quality. Using panel data regression, the findings reveal that auditor partner experience significantly enhances audit quality, demonstrating the importance of technical expertise and professional judgment. Additionally, KAP size consistently influences audit quality, emphasizing the role of firm resources, specialize skills, and reputation. JEL Classification: M40, M41, M42 DOI: https://doi.org/10.26905/afr.v8i2.15232

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