The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality
Abstract
The purpose of this research was analyze the influence of audit fee, audit switching, audit firm reputation and auditor specialization on audit quality. Data in the current research were secondary data obtained from the financial statements of consumer good industry companies listed on the Indonesia Stock Exchange in the period 2017-2019. This study used purposive sampling method to select sample from the population. Based on method, obtained 26 companies with 78 samples. Data was analyzed using the multiple regression analysis. Proxy measurements for audit quality is using discretionary accruals Kaznik model (1999). The result showed that the audit switching give impact on audit quality. While audit fee, audit firm reputation and auditor specialitation do not impact on audit quality.
Keywords: Audit Fee, Audit Switching, Audit Firm Reputation, Auditor Specialization, Audit Quality.
Full text article
References
Alfiati, R. (2017). Pengaruh Etika Auditor, Skeptisme Profesional dan Kompetensi Auditor terhadap Kualitas Hasil Audit (Studi Empiris pada Kantor Inspektorat Provinsi Sumatera Barat). Jurnal Akuntansi, 5(1).
Anas, D. E., Sutrisno, T., & Rahman, A. F. (2018). Pengaruh Rotasi Audit dan Leverage terhadap Kualitas Audit dengan Ukuran Perusahaan sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Peradaban, IV(1), 1-23.
Bigus, J. (2015). Auditor Reputation Under Different Negligence Regimes. Abacus, 51(3), 356-378.
Cnbc Indonesia. (2018). Kasus PT Tiga Pilar Sejahtera Food Tbk. Diambil kembali dari https://www.cnbcindonesia.com
Darya, K., & Puspitasari, S. A. (2017). Reputas KAP, Audit Tenure, Ukuran Perusahaan Klien dan Kualitas Audit (Studi Pada Perusahaan LQ 45 Indonesia). Jurnal Keuangan dan Perbankan, 13(2), 97-109.
De Angelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 183-199.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 Edisi 9. Semarang: Badan Penerbit Universitas Diponegoro.
Indonesia Stock Exchange. (2020). Laporan Keuangan. Diambil kembali dari https://www.idx.co.id
Ishak, F. A., Halim, D. P., & Anis, W. (2015). Pengaruh Rotasi Auditor, Workload dan Spesialisasi Terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2009-2013. Jurnal Organisasi dan Manajemen, 11(2), 183-194.
KeMenKeu. (2020). Diambil kembali dari http://jdih.kemenkeu.go.id/fullText/2015/88-PMK.06-2015Per.pdf
Kementerian Keuangan. (2015). PP 20 Tahun 2015. Diambil kembali dari https://jdih.kemenkeu.go.id
Kompasiana. (2018). Kasus PT Tiga Pilar Sejahtera Food Tbk. Diambil kembali dari https://www.kompasiana.com
Kurniasih, M., & Abdul, R. (2014). Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit. Diponegoro Journal Of Accounting, 3(3), 1-10.
Nizar, A. A. (2017). Pengaruh Rotasi, Reputasi dan Spesialisasi Auditor Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur Listed di BEI). XV(2).
Nurintiati, A. A., & Agus, P. (2017). Pengaruh Tenure KAP, Ukuran KAP, Spesialisasi Auditor dan Audit FEE Terhadap Kualitas Audit dengan Moderasi Komite Audit. Diponegoro Journal Of Accounting, 6(1), 1-13.
Panjaitan, C. M., & Anis, C. (2014). Pengaruh Tenure, Ukuran KAP, dan Spesialisasi Auditor Terhadap Kualitas Audit. Diponegoro Journal Of Accounting, 3(3), 1-12.
Permatasari, I. Y., & Christina, A. D. (2018). Pengaruh Fee Audit, Rotasi Auditor dan Reputasi KAP terhadap Kualitas Audit. Jurnal Akuntansi Trisakti, 5, 81-94. doi:http:dx.doi.org/10.25105/jat.v5il.4839
Prasetia, F. I., & Rozmita, D. R. (2016). Pengaruh Tenur Audit, Rotasi Audit, dan Reputasi KAP Terhadap Kualitas Audit (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011-2014). Jurnal Aset (Akuntansi Riset), 8(1), 49-60.
Ramadhan, I. N., & Herry, L. (2018). Pengaruh Reputasi Kantor Akuntan Publik (KAP), Audit Tenure dan Biaya Audit Terhadap Kualitas Audit. Diponegoro Journal Of Accounting, 7(4), 1-13.
Ramdani, R. (2016). Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Ukuran Perusahaan Klien Terhadap Kualitas Audit.
Saham Ok. (2020). Sektor Industri Barang Konsumsi. Diambil kembali dari https://www.sahamok.com
Wismardany, D. N. (2018). Pengaruh Fee Audit, Audit Tenure, Rotasi Audit, dan Workload terhadap Kualitas Audit.
Authors
Copyright (c) 2021 Siti Rochmatilah, Barkah Susanto, Anissa Hakim Purwantini
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.