The Effect of Audit Fee, Audit Tenure, Company Size, Audit Rotation, and Institutional Ownership on Audit Quality (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2020)
Keywords:
Audit Quality, Audit Fee, Company SizeAbstract
This study aims to determine the effect of audit fees, audit tenure, size of company, audit rotation, and institutional ownership of audit quality in companies listed on the Indonesia Stock Exchange (IDX). Dependent variable used in this study is audit quality and the independent variables in this study are audit fees, audit tenure, company size, audit rotation and institutional ownership. The population in this study are property and real estate companies registered in Indonesia Stock Exchange 2018-2020. Samples were taken by purposive sampling method and obtained 37 companies as samples. The hypothesis testing of this research was carried out by using linear regression analysis. The result of this study indicates that the fee audit, audit tenure, audit rotation and institusional ownership have no effect on audit quality, while company size has an effect on audit quality.
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[2] L. Ying, H. Gene, dan M. Mcnamara, “Auditor quality , audit fees , organizational structure , and risk taking in the US life insurance industry,” no. April, hal. 151–182, 2020, doi: 10.1111/rmir.12145.
[3] N. Andriani, P. S. Akuntansi, dan P. S. Akuntansi, “Andriani dan Nursiam / 2017 PENGARUH FEE AUDIT , AUDIT TENURE , ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun,” vol. 3, no. 1, hal. 29–39, 2018.
[4] I. Pramaswaradana dan P. Astika, “Pengaruh Audit Tenure, Audit Fee, Rotasi Auditor, Spesialsiasi Auditor, Dan Umur Publikasi Pada Kualitas Audit,” E-Jurnal Akunt., vol. 19, no. 1, hal. 168–194, 2018.
[5] A. T. Basworo, M. Sumardjo, dan ..., “Pengaruh Audit Tenure, Ukuran Perusahaan, Rotasi Audit dan Sistem Pengendalian Mutu terhadap Kualitas Audit,” … Ris. Nas. Ekon. …, vol. 2, no. 1, hal. 942–961, 2021, [Daring]. Tersedia pada: https://conference.upnvj.ac.id/index.php/korelasi/article/view/1217.
[6] Artati, “Pengaruh Komite Audit, Kepemilikan Manajerial dan Kepemilikan Instiyusional Terhadap Kualitas Audit (Studi Kasus Pada Perusahaan Manufaktur Periode 2012-2014 yang Terdaftar di Bursa Efek Indonesia),” J. Fak. Ekon. Uniersitas Marit. Raja Ali Haji, 2016.
[7] I. Kamil, “The effect of audit fee, audit tenure, and audit company size of audit quality in goods consumer companies listed in indonesia stock exchange (bei) in 2016-2019,” Int. J. Manag. Stud. Soc. Sci. Res., vol. 2, no. 4, hal. 170–182, 2020.
[8] K. Manajerial dan D. A. N. Kepemilikan, “PENGARUH FEE AUDIT , AUDIT TENURE , UKURAN KAP ,” 2021.
[9] A. N. Hasanah dan M. S. Putri, “Audit tenure,” J. Akuntansi, Vol 5 No. 1 Januari 2018, vol. 5, no. 1, hal. 11–21, 2018.
[10] S. P. Sari, A. A. Diyanti, dan R. Wijayanti, “The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality,” Ris. Akunt. dan Keuang. Indones., vol. 4, no. 3, hal. 186–196, 2019, doi: 10.23917/reaksi.v4i3.9492.
[11] N. S. Nuraini, “Analisis Faktor-Faktor yang Mempengaruhi Thin Capitalization pada Perusahaan Multinasional di Indonesia,” Diponegoro J. Account., vol. 3, no. 3, hal. 1–9, 2014, [Daring]. Tersedia pada: http://ejournal-s1.undip.ac.id/index.php/accounting.
[12] E. Effendi dan R. D. Ulhaq, “Pengaruh Audit Tenure, Reputasi Auditor, Ukuran Perusahaan dan Komite Audit Terhadap Kualitas Audit,” J. Ilm. Manajemen, Ekon. dan Akuntan, vol. 5, no. 2, hal. 1475–1504, 2021, [Daring]. Tersedia pada: https://journal.stiemb.ac.id/index.php/mea/article/view/1411.
[13] B. Pratama dan M. Syafruddin, “Pengaruh Struktur Kepemilikan Perusahaan Terhadap Kualitas Audit,” Diponegoro J. Account., vol. 2, no. 2, hal. 1–13, 2013, [Daring]. Tersedia pada: http://ejournal-s1.undip.ac.id/index.php/accounting.
[14] A. Puspaningsih dan A. F. Sabella, “Analisis Determinan Kualitas Audit: Studi Empiris di Indonesia,” Forum Keuang. dan Bisnis …, hal. 149–158, 2017, [Daring]. Tersedia pada: http://fkbi.akuntansi.upi.edu/wp-content/uploads/2017/12/FKBI-VI_ABFE_04_Abriyani-Puspaningsih-Aldilla-Faza-Sabella_Universitas-Islam-Indonesia.pdf.
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2022-06-30
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Adzroo, Q. A., & Kurniawati, L. (2022). The Effect of Audit Fee, Audit Tenure, Company Size, Audit Rotation, and Institutional Ownership on Audit Quality (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2020). Prosiding University Research Colloquium, 461–473. Retrieved from https://repository.urecol.org/index.php/proceeding/article/view/2097
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