Articlediamond2021

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

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

Abstract

Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik. Hasil riset membuktikan fee audit dan komite audit berpengaruh positif pada kualitas audit. Sementara, rotasi audit tidak berpengaruh terhadap kualitas audit. Riset membuktikan bahwa kualitas audit dipengaruhi oleh pembayaran fee audit kepada auditor spesialis untuk memberikan assesment sesuai kode etik, sehingga tidak melanggar peraturan dan komite audit melaksanakan tugas, tanggungjawabnya sesuai POJK Nomor 55/POJK.04/2015.

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References

2016Kualitas Audit dan Pengukurannya 2014PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT 2018Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge 2019The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality 2019PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT 2019Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit 2017Audit Committee Quality and Financial Reporting Quality: A Study of Selected Indian Companies 2017Pengaruh Manajemen Laba terhadap Stock Return dengan Kualitas Audit dan Efektivitas Komite Audit sebagai Variabel Moderasi

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