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Pengaruh Fee Audit, Rotasi Auditor, Dan Reputasi Kap Terhadap Kualitas Audit

Year: 2019

Type: article

Abstract: The purpose of this research was to analyze the influence of audit fee, audit switching and audit firm reputation on audit quality. The proxy of audit quality is using discretionary accrual Modified Jones model (1994). Data in the current research were secondary data obtained from the financial statements of property, real estate and construction companies listed on the Indonesia Stock Exchange during 2014-2016. Fourty-four (n = 44) companies was selected using the purposive sampling method as the sample of the current study (N=132). Data was analyze during the multiple regression analysis. The resulted showed that audit fee, audit switching and audit firm reputation has positive significant effects on audit quality.

Source: Jurnal Akuntansi Trisakti

DOI: 10.25105/jat.v5i1.4839

Authors: Indah Yunita Permatasari, Christina Dwi Astuti

Institution: Universitas Trisakti

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2967908200

FWCI: 8.929

Cites:

Cited by: 39

Related to: 10