Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pada Perusahaan Manufaktur

Hadi, Florian Wulandari; Handojo, Irwanto

doi:10.34208/jba.v19i2.273

Cited by 16 publications

(20 citation statements)

References 1 publication

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“…Penelitian lainnya yang sejalan dengan penelitian tersebut yaitu Darya & Puspitasari (2017) menyatakan bahwa ukuran perusahaan berpengaruh positif terhadap kualitas audit. Berbeda dengan penelitian yang dilakukan oleh Hadi & Handojo (2018) yang menyatakan bahwa ukuran perusahaan tidak berpengaruh terhadap kualitas audit.…”

Section: Pendahuluanunclassified

Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit

Utami

Mimba

2023

E-Jurnal Akuntansi

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Audit quality is a measure of quality carried out by auditors who are in accordance with auditing standards and quality control systems. The auditor must have adequate audit quality so as to reduce the dissonance that occurs between management and shareholders. There are several factors that affect audit quality, namely time budget pressure, audit tenure, company size and auditor specialization. The purpose of this study was to empirically examine the effect of time budget pressure, audit tenure, company size and auditor specialization on audit quality in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies using purposive sampling technique. The data analysis technique used in this study is logistic regression analysis. The results of the study show that time budget pressure and auditor specialization have no effect on audit quality. Meanwhile, audit tenure and firm size have a negative and significant effect on audit quality. Keywords: Time Budget Pressure; Audit Tenure; Company Size; Auditor Specialization; Audit Quality

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Section: Pendahuluanunclassified

Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit

Utami

Mimba

2023

E-Jurnal Akuntansi

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“…Earnings quality, as defined by Helina & Pemanasari (2018), are earnings that are helpful in decision-making and have the qualities of relevance, reliability, and comparability or consistency. Sukmawati (2014) argues that quality earnings are those that accurately reflect a company's performance.…”

Section: Earnings Qualitymentioning

confidence: 99%

The Impact of Firm Performance and Corporate Governance on Merger and Acquisition Performance With Earning Quality as a Moderating

Sutrahitu

Herawaty

2023

j. ekon. n.a. econo.

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Penelitian ini bertujuan untuk mengkaji apakah terdapat pengaruh Firm Performance dan Corporate Governance terhadap Merger and Acquisition Performance dengan Earning Quality sebagai moderasi. Penelitian ini merupakan penelitian kuantitatif yang menggunakan perusahan yang melakukan Merger and Acquisition tahun 2017-2020 sebagai sampel, dan menggunakan data perusahan selama 3 tahun, sebanyak 111 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia yang digunakan didalam penelitian ini. data penelitian tersebut dikumpulkan dari laporan tahunan, website perusahaan, website bursa efek Indonesia, dan website yahoo finance. Hasil penelitian ini menunjukkan bahwa kinerja perusahaan yang diindikasikan dengan profitability, Liquidity dan Solvability perusahaan tidak memiliki pengaruh positif terhadap Merger and Acquisition Performance. Corporate Governance yang diindikasikan dengan Institutional Ownership dan Board of Independence memiliki pengaruh positif terhadap Merger and Acquisition.

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“…Penelitian yang dilakukan oleh Setyarini et al, (Trisanti;Miswanto, 2020) menunjukkan bahwa kepemilikan manajerial berpengaruh signifikan terhadap kualitas audit , dimana semakin tinggi saham manajer di perusahaan maka akan semakin tinggi kualitas audit. Tetapi, bertentangan dengan penelitian yang dilakukan oleh (Handojo, 2017) bahwa kepemilikan manajerial tidak berpengaruh secara signifikan.…”

Section: Audit Feeunclassified

Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia

Gozali

Hamzah²,

Listya³

2023

Owner

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Poor audit quality has become the noteworthy issue in recent years, particularly in developing countries such as Indonesia. This study therefore aims to bridge the information and audit quality gap in Indonesia banking industries by examining the relationship between audit firm rotation, audit committee gender, and ownership structure on audit quality. Quantitative approach by employing logistic regression was used as the analysis method. The sample in this study was banking companies listed in Indonesia Stock Exchange which obtained 80 year-observation samples in the period of 2011-2020. The results of this study indicate that audit fees have a significant effect on audit quality. Meanwhile, audit firm rotation, audit committee gender, and ownership structure which are proxied by institutional ownership, managerial ownership, government ownership have no significant effect on audit quality.

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Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pada Perusahaan Manufaktur

Cited by 16 publications

References 1 publication

Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit

Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit

The Impact of Firm Performance and Corporate Governance on Merger and Acquisition Performance With Earning Quality as a Moderating

Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia

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