KUALITAS AUDIT: FAKTOR AUDITOR DAN AUDITEE

Dublin Core

Title

KUALITAS AUDIT: FAKTOR AUDITOR DAN AUDITEE

Subject

Quality of Audit, Auditor Factor, Auditee Factor

Description

Financial statements provide accounting information that can be used by users for decision making. To avoid material misstatement, financial statements need to be audited by qualified independent auditors. The auditor is expected to be able to provide guarantees through opinions given to the company's accounting information.This study aims to determine the effect of auditor factors (audit tenure, audit fees, auditor market share) and auditee factors (company size and publication age) on audit quality. The object of research is non-financial state-owned companies listed on the Indonesia Stock Exchange in 2014-2018. With the purposive sampling method obtained 16company samples or 77 observational data after subtracting three outlier data. The data were analyzed by logistic regression analysis.The results showed that the auditor factors and the auditee factors had a simultaneous effect on audit quality. Meanwhile, partially only the auditor factors affect audit quality, namely; audit tenure had a positive effect and auditor's market share had a negative effect on audit quality. The novelty of this study is market capitalization as a proxy for firm size variables with the main issue of audit quality.It is recommended for further research to re-examine variables that do not support the research hypothesis on the research object and different observation periods. For the auditor, it is advisable to consider the auditor's workload, because it is feared that it will cause the auditor's dysfunctional behavior which can result in an inferior audit

Creator

Maya Nur Izzati Diny1, Majidah2

Source

https://journals.telkomuniversity.ac.id/jaf/issue/view/195

Publisher

Fakultas Ekonomi dan Bisnis, Telkom UniversityBandung, Indonesia

Date

September 2020

Contributor

Fajar bagus W

Format

PDF

Language

Indonesia

Type

Text

Files

Collection

Citation

Maya Nur Izzati Diny1, Majidah2, “KUALITAS AUDIT: FAKTOR AUDITOR DAN AUDITEE,” Repository Horizon University Indonesia, accessed May 5, 2025, https://repository.horizon.ac.id/items/show/5086.