Pengaruh Audit Tenure, Rotasi Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit

Palalangan, Carolus Askikarno; Halik, Johannes Baptista; Halik, Maria Yessica

doi:10.36805/akuntansi.v4i2.878

Cited by 7 publications

(11 citation statements)

References 1 publication

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“…The findings of the initial research of Astri et al, (2018), revealed that the size of the accounting firm well influences the quality of audits. In contrast to the findings of Palalangan et al, (2017), which revealed that the size of the accounting firm does not influence the quality of audits. Differences in the results of this variable study remain unanswered, requiring additional testing (Fajrina & Rohkhayatim, 2021).…”

Section: Introductioncontrasting

confidence: 97%

“…This condition increases the demand for audits of financial statements. The fairness of the financial statements is needed by interested parties to make decisions (Palalangan et al, 2017). Audited financial statements are of higher quality than those that are not.…”

Section: Introductionmentioning

confidence: 99%

“…Therefore, auditors need to carry out their duties professionally. Thus, the reports produced are of high quality and can maintain the trust of internal and external parties and maintain the existence of auditors in the business world (Palalangan et al, 2017). The quality in question is how much the auditor's expertise in detecting material misstatements and several gaps or deviant actions in the company (Tandiontong, 2015).…”

Section: Introductionmentioning

confidence: 99%

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Determinants of Audit Quality in Companies That Conduct Initial Public Offerings

Tania¹,

Tarmizi

Adrian³

2023

JAS

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This research aims to investigate factors that affect quality control, including audit period, auditor reputation, accounting firm size, and audit fees. The population of this study consisted of 54 companies that participated in the Initial Public Offering (IPO) and were listed on the Indonesia Stock Exchange (IDX) in 2021. The sample was taken using the purposive sampling method to obtain a sample of 42 companies. This study uses quantitative data analysis techniques. SPSS version 20 is used for statistical analysis in data analysis. From the results of this study, audit tenure, Public Accounting Firm size, and audit fees do not affect audit quality; partial research confirms that auditor reputation significantly impacts audit quality. The results of this study can be used as a reference for auditors to improve audit quality for companies conducting IPO.

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Section: Introductioncontrasting

confidence: 97%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Determinants of Audit Quality in Companies That Conduct Initial Public Offerings

Tania¹,

Tarmizi

Adrian³

2023

JAS

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“…Hal ini sejalan (Damanik Ronnydo et al, 2022) dan (Mardyanti, 2022) yang mengatakan bahwa Audit Tenure tidak berdampak pada Kualitas Audit. Sebaliknya berkebalikan dengan (Palalangan et al, 2017) dan (Novriska Putri & Pohan, 2022) yang mengatakan bahwa Audit Tenure berpengaruh pada Kualitas Audit. Periode audit yang berlangsung lama dapat mengurangi profesionalisme auditor dan menyebabkan pengaruh manajemen dalam pelaksanaan proses audit.…”

Section: Pembahasanunclassified

Dampak Durasi Pengawasan Audit, Perubahan Pemeriksaan Audit, dan Dimensi Perusahaan terhadap Mutu Audit

Yanti,

Halim

2024

eCo-Buss

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Kualitas suatu audit bergantung pada independensi auditor serta kemampuan manajemen dalam memperbaiki dan menilai laporan keuangan perusahaan, sehingga auditor dapat mendeteksi pelanggaran dalam laporan keuangan yang disusun. Riset ini smenguji Pengaruh Audit Tenure, Rotasi Audit, dan Ukuran Perusahaan pada kualitas audit di sub sektor asuransi di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Data dikumpulkan melalui sumber sekunder dari situs web resmi BEI dan mempergunakan Teknik Purposive Sampling. Sampel terdiri dari 17 perusahaan, sehingga total data yang dianalisis adalah 51. Analisis data mempergunakan uji regresi logistik dengan bantuan perangkat lunak SPSS versi 27. Hasil riset memperlihatkan bahwa: (1) Audit tenure tidak berdampak signifikan pada kualitas audit, dengan nilai signifikansi 0,889 > 0,05. (2) Rotasi audit juga tidak berdampak signifikan pada kualitas audit, dengan nilai signifikansi 0,999 > 0,05. (3) Namun, Ukuran Perusahaan berdampak signifikan pada kualitas audit, dengan nilai signifikansi 0,005 < 0,05.

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“…Jadi dapat disimpulkan bahwa variabel audit tenure berpengaruh negatif dan signifikan terhadap kualitas audit. Hasil penelitian ini konsisten dengan penelitian yang dilakukan oleh Pramaswaradana & Astika (2017), Yanti et al (2018) dan Palalangan et al (2019) yang menyatakan bahwa audit tenure berpengaruh negatif terhadap kualitas audit. Hal ini berarti adanya masa perikatan audit antara auditor dengan klien yang terlalu lama dapat mengakibatkan auditor bersikap tidak profesional dalam mengumpulkan bukti dikarenakan auditor terlalu percaya diri dengan klien dan tidak sesuai terhadap prosedur audit.…”

Section: Tabel 2 Menilai Kelayakan Modelunclassified

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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Pengaruh Audit Tenure, Rotasi Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit

Cited by 7 publications

References 1 publication

Determinants of Audit Quality in Companies That Conduct Initial Public Offerings

Determinants of Audit Quality in Companies That Conduct Initial Public Offerings

Dampak Durasi Pengawasan Audit, Perubahan Pemeriksaan Audit, dan Dimensi Perusahaan terhadap Mutu Audit

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

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