Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

Abstract

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

Bond Prices Through Bond Ranking As Intervening Variables: Liquidity, Leverage , Company Size, Auditor's Reputation

“…julianus Agung et al, 2017) . Bonds Audit fees have no significant effect on audit quality, audit tenure has no significant effect on audit quality, KAP reputation has no significant effect on audit quality (Novrilia et al, 2019) . H8 : Auditor reputation has a significant effect on bond prices listed on the Indonesia Stock Exchange (IDX).…”

“…Big heads have a better auditing ability than small ones, so big heads provide better audit quality when compared to smaller ones, big heads or affiliated with international companies have better audit quality because the auditors are considered to have more experience. more because they have a larger number of clients and various types of clients so they are more experienced and are considered to produce better audit quality (Novrilia, Arza, & Sari, 2019).…”

Pengaruh Koneksi Politik terhadap Audit Fee

“…Konflik keagenan muncul dari adanya konflik kepentingan antara prinsipal dan agen, yang sama-sama mencari keuntungan terbesar (Simanjuntak & Prabowo, 2021). Prinsipal mencari keuntungan sebesar-besarnya atas modal yang ditanamkan, sedangkan agen meminta pembayaran atas pekerjaannya dalam bentuk gaji, bonus, dan tunjangan (Novrilia et al, 2019).…”

Dampak Internal Perusahaan Dan Koneksi Politik Terhadap Biaya Audit

“…Pihak agent maupun pihak principal menginginkan keuntungan yang sebesar-besarnya, perbedaan kepentingan inilah yang menyebabkan terjadinya konflik keagenan (Simanjuntak & Prabowo, 2021). Agent menginginkan kompensasi berupa gaji, bonus, dan tunjangan atas apa yang telah dilakukannya dan principal menginginkan pengembalian yang maksimal atas modal yang ditanamkannya (Novrilia et al, 2019).…”