Pengaruh komponen auditing terhadap kualitas audit (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

  • Nurul Aini Putri Muria Kudus University
  • Aprilia Whetyningtyas
  • Diah Ayu Susanti
https://doi.org/10.29407/jae.v7i1.16815
Abstract views: 415 , pdf downloads: 485
Keywords: Audit tenure, Komite audit, Audit capacity stress, Audit fee, Auditor switching

Abstract

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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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
Issue
Vol. 7 No. 1 (2022): JURNAL AKUNTANSI DAN EKONOMI
Section
Volume 7 No 1 Tahun 2022

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