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PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT

Indah Yunita Permatasari · Christina Dwi Astuti

39 citations0/0 files storedJurnal Akuntansi Trisakti

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

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.

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2021Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit

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