THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND FIRM SIZE ON AUDIT QUALITY
Article Sidebar
Main Article Content
Abstract
The aim of this study is to obtain empirical evidence regarding the effect of audit fee, audit tenure and firm size on audit quality in finance companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 38 finance companies listed on the Indonesian Stock Exchange. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the EViews 9.0 program. The result of this study indicate that audit fee has a significant negative effect on audit quality while audit tenure has no significant value on audit quality and firm size has a significant positive effect on audit quality.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
IJAEB by Graduate Program of Universitas Tarumanagara is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.. Permissions beyond the scope of this license may be available at https://journal.untar.ac.id/index.php/ijaeb
References
Arifuddin, Hanafi, K., & Usman, A. (2017). Company size, profitability, and auditor opinion influence to audit report lag on registered manufacturing company in Indonesia stock exchange. International Journal of Applied Business and Economic Research, 353–367.
Aristika, M. N., Trisnawati, R., & Handayani, C. D. (2016). The Influence of Audit Opinion, Company Size, Age of Company, and Profit and Loss to Audit Report Lag. Syariah accounting paper FEB UMS, 559-568
Assidiqi, Arden. 2019. Pengaruh Fee Audit, Kompetensi, Independensi, Etika Auditor dan Time Budget Pressure Terhadap Kualitas Audit. Undergraduate Thesis. Universitas Islam Indonesia Yogyakarta.
Chrisdinawidanty, Z, N., Tugiman, H., Muslih, M. (2016). Pengaruh Etika Auditor Dan Fee Audit Terhadap Kualitas Audit. e-Proceeding of Management, 117–118.
Darmawan, M. S., & Ardini, Lilis. (2021). Pengaruh Audit Fee, Audit Tenure, Audit Delay, dan Auditor Switching Pada Kualitas Audit. Jurnal Ilmu dan Riset Akuntansi.
Diyanti, S. P. S. A. A., & Wijayanti, Rita. (2019). The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization To Audit Quality. Riset Akuntansi dan Keuangan Indonesia, 4(3).
Fitriany, Siregar, S. V., & Anggraita, V. (2015). Pengaruh Audit Fee Terhadap Kualitas Audit. Simposium Nasional Akuntansi, 16-19.
Ghozali, I. (2013). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23. Edisi 7. Semarang: Universitas Diponegoro.
Halim, A. (2015). Auditing I: Dasar-dasar Audit Laporan Keuangan. Yogyakarta: YKPN.
Indriyani, Martiya & Meini, Zumratul. (2021). Pengaruh Ukuran KAP, Audit Fee, dan Ukuran Perusahaan Terhadap Kualitas Audit. Jurnal Akuntansi dan Keuangan, 10(2).
Jensen, M., & Meckling, W. (1976). Theory of The Firm; Managerial Behavior, Agency, and Ownership Structure. Journal of Financial Economics, 305-360.
Kohlberg, L. (1958). The Development of modes of moral thinking and choice in the years 10 to 16. The University of Chicago, Chicago.
Piaget, L. (1932). The moral judgment of the child. London: Routledge & Kegan Paul, Ltd
Purnamasari, D. I., & Negara, H. K. S. (2019). The Effect of Auditor Reputation, Audit Tenure, and Firm Size on Audit Quality. International Journal of Computer Networks and Communications Security, 104-108.
Sari, R. P. & Kristanti, Putriana. (2015). Pengaruh Umur, Ukuran, dan Profitabilitas Perusahaan Terhadap Pemerataan Laba. Jurnal Riset Akuntansi dan Keuangan, 11(1).