Effect Of Audit Tenure, KAP Rotation And Audit Fee On Audit Quality

Haninda Condrowati; Nursiam Nursiam

Authors

Haninda Condrowati Universitas Muhammadiyah Surakarta
Nursiam Nursiam Universitas Muhammadiyah Surakarta

Keywords:

Audit Quality, Audit Tenure, Kap rotation, audit fee

Abstract

Audit is a process that is conducted independently to ensure that the information used in decision making is complete, accurate, and unbiased. The importance of audit quality for users of financial statements became the center of attention for this study. Auditors who are independent parties are expected to protect the interests of shareholders and creditors. This study aims to examine the effect of audit tenure, Kap rotation and audit fee on audit Quality. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2020-2022. Sampling was carried out using purposive sampling method to obtain a sample of 75 companies with an observation period of 3 years so that the data obtained as many as 225 data. The method of analysis of this study using logistic regression analysis with the help of SPSS 25. The results showed that the audit tenure and audit fee have an influence on the quality of the audit, while the rotation of the hood does not affect the quality of the audit.

Downloads

Download data is not yet available.

References

Aldona, Nakita Nanda, and Rina Trisnawati. 2018. “Pengaruh Tenure Audit , Ukuran KAP, Rotasi Audit, Dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016).” Riset Akuntansi dan Keuangan Indonesia: 1–17. http://hdl.handle.net/11617/10412.

Andriani, Ninik, and Nursiam Nursiam. 2018. “PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015).” Riset Akuntansi dan Keuangan Indonesia 3(1): 29–39. doi:10.23917/reaksi.v3i1.5559.

Aqmarina, Vina, and Reni Yendrawati. 2019. “The Factors That Influence Audit Quality by Earnings Surprise Benchmark.” Jurnal Akuntansi & Auditing Indonesia 23(1): 21–29. doi:10.20885/jaai.vol23.iss1.art3.

Cahyati, Wulan Nada, Eko Hariyanto, Edi Joko Setyadi, and Nur Isna Inayati. 2021. “Pengaruh Rotasi Audit, Audit Tenure, Fee Audit, Dan Komite Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019).” Ratio : Reviu Akuntansi Kontemporer Indonesia 2(1): 51–62. doi:10.30595/ratio.v2i1.10372.

Calderon, Thomas G., Li Wang, and Thomas Klenotic. 2012. “Past Control Risk and Current Audit Fees.” Managerial Auditing Journal 27(7): 693–708. doi:10.1108/02686901211246813.

Fauziyyah, Ismi Zahra, and Praptiningsih. 2020. “Pengaruh Audit Fee,Audit Tenure, Dan Rotasi Audit Terhadap Kualitas Audit the Effect of Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality.” Jurnal Monex 9: 1–17.

Hartadi, Bambang. 2012. “Pengaruh Fee Audit, Rotasi Kap, Dan Reputasi Auditor Terhadap Kualitas Audit Di Bursa Efek Indonesia.” EKUITAS (Jurnal Ekonomi dan Keuangan) 16(1): 84. doi:10.24034/j25485024.y2012.v16.i1.2315.

Hasanah, Ade Nahdiatul, and Maya Sari Putri. 2018. “Audit Tenure.” Jurnal Akuntansi, Vol 5 No. 1 Januari 2018 5(1): 11–21.

Huang, Shaio Yan, Chi Chen Lin, An An Chiu, and David C. Yen. 2017. “Fraud Detection Using Fraud Triangle Risk Factors.” Information Systems Frontiers 19(6): 1343–56. doi:10.1007/s10796-016-9647-9.

Nadia, Nurul Fitri. 2015. “Jurnal Akuntansi Bisnis, Vol. XIII No. 26 Maret 2015 PENGARUH TENUR KAP, REPUTASI KAP DAN ROTASI KAP TERHADAP KUALITAS AUDIT Nurul Fitri Nadia 2.” Jurnal Akuntansi Bisnis XIII(26): 113–30.

Nizar, Adib Azinudin. 2017. “Pengaruh Rotasi, Reputasi Dan Spesialisasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Yang Listed Di BEI).” Kompartemen: Jurnal Ilmiah Akuntansi 15(2): 150–61. doi:10.30595/kompartemen.v15i2.1877.

Nuraini, Novia Suci. 2014. “Analisis Faktor-Faktor Yang Mempengaruhi Thin Capitalization Pada Perusahaan Multinasional Di Indonesia.” Diponegoro Journal of Accounting 3(3): 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting.

Perdana, Muhammad Adhi, and Agung Juliarto. 2014. “Pengaruh Rotasi Kantor Akuntan Publik, Audit Tenur, Dan Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit.” Diponegoro Journal of Accounting 3(4): 301–8.

Siregar, Dian Lestari, and Tri Agustini. 2020. “Pengaruh Fee Audit, Audit Tenure Dan Rotasi Audit Terhadap Kualitas Audit Di Bursa Efek Indonesia.” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi 8(1): 637–46.

Yustari, Ni Luh Gede Wita, Luh Komang Merawati, and Ida Ayu Nyoman Yuliastuti. 2021. “Pengaruh Fee Audit, Audit Tenure, Rotasi KAP, Ukuran Perusahaan Klien, Dan Independensi Auditor Terhadap Kualitas Audit Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia.” karma (Karya Riset Mahasiswa Akuntansi) 1(1): 101–11.