Pengaruh Fee Audit, Audit Tenure Dan Rotasi Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2019)
نویسندگان
چکیده
Tujuan penelitian ini adalah untuk mengetahui pengaruh fee audit, audit tenure dan rotasi terhadap kualitas audit. Populasinya perusahaan manufaktur sub sektor makanan minuman yang terdaftar di Bursa Efek Indonesia (BE) periode tahun 2015-2019. Metode pengambilan sampel Purposive Sampling. Teknik analisis digunakan dalam regresi logistik. Hasil secara parsial variabel berpengaruh signifikan sedangkan tenur tidak Secara simultan sebesar, 69,1% sisanya sebesar 30,9% dipengaruhi oleh lainnya termasuk ini.
منابع مشابه
The relation between audit fee cuts during the economic crisis and audit quality
The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser exte...
متن کاملinvestigating the impact of mandatory audit firm rotation on audit fee and audit market competition
this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...
متن کاملEffects of Vitamin A and Iron Fortifïed Supplementary Food on Vitamin and Iron Status of Rural Preschool Children in Vietnam
Seperti banyak negara yang. sedang berkernbang, Vietnam menghadapi berbagai masalah kesehatan yang berkaitan dengan gizi pada berbagai kelompok umur dan penduduk. Diantara masalah-masalah tersebut, kckurangan yitamin A, anemia defisiensi besi dan 8an88uan Pertumbuhan pada anak-anakprasekolahpadawaktu ini mendapat perhatian khusus. Prevalensi kekurangan vitamin A pada tahun 1985-1988 sebesar 0,0...
متن کاملNon-audit fees, disclosure and audit quality
This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signi cantly corre...
متن کاملAuditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism
Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Liabilitas : jurnal ilmiah akuntansi dan ekonomi USNI
سال: 2021
ISSN: ['2809-4417', '2502-8669']
DOI: https://doi.org/10.54964/liabilitas.v6i2.77