Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal accruals in a system of sim...

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 sed...

Poor audit quality has become the noteworthy issue in recent years, particularly developing countries such as Indonesia. This study therefore aims to bridge information and gap Indonesia banking industries by examining relationship between firm rotation, committee gender, ownership structure on quality. Quantitative approach employing logistic regression was used analysis method. The sample thi...