Abstract:Tujuan dari penelitian ini adalah untuk mendeskripsikan pengaruh Pergantian Manajemen, Audit Fee, dan Audit Delay terhadap keputusan Auditor Switching Voluntary pada perusahaan Manufaktur yang terdaftar di BEI tahun 2015-2017. Adapun manfaat hasil penelitian ini diharapkan dapat sebagai penambah wawasan dan masukan yang positif bagi perusahaan, investor, dan literatur atas Auditor Switching Voluntary. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian pengujian hipotesis yang sudah diten… Show more
“…In connection with the analysis confirms the results of research that has been carried out by Fitria Magdalena (Suprapto & Nugroho, 2020) which proves that the complexity of the task affects the quality of the audit. The hypothesis reinforces the results of previous analyses that have been carried out by (Sari et al, n.d.).…”
Audit quality is the ability to obtain good quality or not the examination that has been carried out through the auditor. The study was conducted because there are cases of audit failure related to audit quality which are suspected to be due to audit fees, audit tenure, task complexity and auditor experience due to inconsistency of the influence of previous analysis. The research was conducted to find out the empirical evidence of the auditor's experience as moderating variables of audit fees, audit tenure and task complexity regarding audit quality. The method of analysis is a quantitative approach, applying a survey process through a questionnaire (question list). The population in the analysis, namely auditors as respondents at 70 East Java Regional Public Accounting Firms, has been recorded in the IAPI 2021 Directory. In evaluating the suitability of the method in the analysis, validity, reliability and descriptive statistics are carried out. Statistical research technique using multiple linear analysis using SPPS 26. Auditor experience is able to strengthen the interaction between audit fee factors, audit tenure, and task complexity on audit quality.
“…In connection with the analysis confirms the results of research that has been carried out by Fitria Magdalena (Suprapto & Nugroho, 2020) which proves that the complexity of the task affects the quality of the audit. The hypothesis reinforces the results of previous analyses that have been carried out by (Sari et al, n.d.).…”
Audit quality is the ability to obtain good quality or not the examination that has been carried out through the auditor. The study was conducted because there are cases of audit failure related to audit quality which are suspected to be due to audit fees, audit tenure, task complexity and auditor experience due to inconsistency of the influence of previous analysis. The research was conducted to find out the empirical evidence of the auditor's experience as moderating variables of audit fees, audit tenure and task complexity regarding audit quality. The method of analysis is a quantitative approach, applying a survey process through a questionnaire (question list). The population in the analysis, namely auditors as respondents at 70 East Java Regional Public Accounting Firms, has been recorded in the IAPI 2021 Directory. In evaluating the suitability of the method in the analysis, validity, reliability and descriptive statistics are carried out. Statistical research technique using multiple linear analysis using SPPS 26. Auditor experience is able to strengthen the interaction between audit fee factors, audit tenure, and task complexity on audit quality.
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