Pengaruh komponen auditing terhadap kualitas audit (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020)
DOI:
https://doi.org/10.29407/jae.v7i1.16815Keywords:
Audit tenure, Komite audit, Audit capacity stress, Audit fee, Auditor switchingAbstract
This study aims to describe the practice of disclosure of audit quality provided by auditors to Indonesian manufacturing companies on the official website of the Indonesia Stock Exchange in 2016-2020. This study examines the effects of audit tenure, audit committee, audit capacity stress, audit fee and auditor switching on audit quality as measured by earnings surprise benchmark approach. The results showed that the audit tenure has no effect on audit quality with a significance level of 0.481, the audit committee has a positive effect on audit quality with a significance level of 0.001, audit capacity stress has a negative effect on audit quality with a significance level of 0.041, audit fee has a positive effect on audit quality with a significance level of 0.040, and auditor switching has no effect on audit quality with a significance level of 0.785 from manufacturing companies listed in Indonesia stock exchange.
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Kualitas Audit. Jurnal Eksplorasi Akuntansi, 1(2), 543–555.
http://jea.ppj.unp.ac.id/index.php/jea/issue/view/5
companies listed on the Johannesburg stock exchange. European Research Studies Journal, 20(4), 305–
318. https://doi.org/10.35808/ersj/892
Muliawan, E. K. (2017). Pengaruh Ukuran Kantor Akuntan Publik, Auditor Switching Dan Audit Tenure Pada
Kualitas Audit. E-Jurnal Akuntansi, 2017(1), 534–561.
Mulyani, S. D., & Munthe, J. O. (2019). Pengaruh Skeptisme Profesional, Pengalaman Kerja, Audit Fee Dan
Independensi Terhadap Kualitas Audit Pada Kap Di Dki Jakarta. Jurnal Akuntansi Trisakti, 5(2), 151.
https://doi.org/10.25105/jat.v5i2.5229
Novrilia, H., Indra Arza, F., Fitria Sari, V., Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang, A., &
Akuntansi Fakultas Ekonomi Universitas Negeri Padang, J. (2019). Pengaruh Fee Audit, Audit Tenure, Dan
Reputasi Kap Terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 1(1), 256–276.
Permatasari, I. Y., & Astuti, C. D. (2019). Pengaruh Fee Audit, Rotasi Auditor, Dan Reputasi Kap Terhadap Kualitas
Audit. Jurnal Akuntansi Trisakti, 5(1), 81. https://doi.org/10.25105/jat.v5i1.4839
Priyanti, D. F., & Uswati Dewi, N. H. (2019). The effect of audit tenure, audit rotation, accounting firm size, and
client’s company size on audit quality. The Indonesian Accounting Review, 9(1), 1.
https://doi.org/10.14414/tiar.v9i1.1528
Purnomo, L. I., & Aulia, J. (2019). Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Dan Reputasi Auditor Terhadap
Kualitas Audit. EkoPreneur, 1(1), 50. https://doi.org/10.32493/ekop.v1i1.3668
Rahmi dkk, U. (2019). Pengaruh Audit Tenure, Spesialisasi Audit, Ukuran Perusahaan, dan Auditor Switching
Terhadap Kualitas Audit. JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi, 3(3), 40–52.
https://doi.org/10.31955/mea.vol4.iss1.pp40
Silaban, F. P., & Suryani, E. (2020). Pengaruh Audit Capacity Stress, Spesialisasi Industri Auditor dan Komite
AuditTerhadap Kualitas Audit. E-Proceeding of Management, 7(2), 2687–2695.
Siregar, D. L. (2020). Pengaruh Fee Audit, Audit Tenure Dan Rotasi Audit Terhadap Kualitas Audit Di Bursa Efek
Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(1), 637–646.
https://doi.org/10.35794/emba.v8i1.28033
Yolanda, S., & Indra Arza, F. (2019). Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap
Kualitas Audit. Jurnal Eksplorasi Akuntansi, 1(2), 543–555.
http://jea.ppj.unp.ac.id/index.php/jea/issue/view/5
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Published
2022-03-15
How to Cite
Nurul Aini Putri, Whetyningtyas , A. ., & Ayu Susanti, D. (2022). Pengaruh komponen auditing terhadap kualitas audit (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020). JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(1), 113–126. https://doi.org/10.29407/jae.v7i1.16815
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Volume 7 No 1 Tahun 2022
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