Articlediamond2021

Pengaruh fee audit, rotasi auditor, reputasi KAP, audit delay terhadap kualitas audit

Sonya Marantika Sitompul · Melisa Panjaitan · Wenny Anggeresia Ginting

13 citations0/0 files storedJurnal Paradigma Ekonomika

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

Abstract

The purpose of this study was to determine the effect of audit fees, auditor rotation, KAP reputation, and audit delay on audit quality. The unit of analysis is property, real estate, and construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data used by the researcher was obtained from financial report data. The population is property, real estate, and construction companies on the IDX. In taking the sample using purposive sampling technique, and obtained a number of 22 companies multiplied by three years of the research period. The data analysis used is descriptive using SPSS version 23. The results show that simultaneously audit fees, auditor rotation, KAP reputation, and audit delay do not affect audit quality. For further research, it is hoped that researchers will add years of observation.

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2014PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT 2019PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT 2016PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT, DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2014)2019PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT 2016PENGARUH TENUR AUDIT, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014)2017PENGARUH AUDIT TENURE, AUDIT FEE, ROTASI AUDITOR, SPESIALSIASI AUDITOR, DAN UMUR PUBLIKASI PADA KUALITAS AUDIT 2017PENGARUH TENURE AUDIT, ROTASI AUDIT, AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2010 2014)2017Pengaruh Rotasi, Reputasi dan Spesialisasi Auditor terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Listed di BEI)

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