scholarly journals PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

2018 ◽  
Vol 8 (1) ◽  
pp. 93
Author(s):  
Rahmita Dwinesia Paputungan ◽  
David Kaluge
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Public Accounting ◽  
Accounting Firm ◽  
Analysis Techniques ◽  
Going Concern ◽  
Going Concern Opinion

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor’s opinion that explain a going concern of their client’s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010–2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.

The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas Averio
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Annual Reports ◽  
Content Type ◽  
Audit Opinion ◽  
Going Concern ◽  
Going Concern Opinion

PurposeIt is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.Design/methodology/approachThis research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.FindingsThe results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.Originality/valueThis study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern opinion.

scholarly journals Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan

2020 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Robertus Nakacama Erik Tat ◽  
Dewi Murdiawati
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Political Connection ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Fee

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.

scholarly journals PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 4 (2) ◽  
pp. 286-303
Author(s):  
Rivaldi Akbar ◽  
Ridwan Ridwan
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Total Sample ◽  
Analysis Tool ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
The Public ◽  
Going Concern ◽  
Going Concern Opinion

This study aims to examine the effect of financial distress, size firms, growth companies, and reputation public accounting firm on acceptance of going concern opinion. The method of this research is a quantitativ approach and SPSS as an analysis tool. Object under study is a mining companies listed on Indonesia Stock Exchange during the periode 2015-2017,as many 33 companies for 3 years with 99 total sample. Testing is done by using logistic regresion analysis by using SPSS version 25.The result showed that the financial distress proxied by the calculation of altman modification model has no significant on the acceptance of going concern audit opinion. Second, the firm size has significant and positive effect on the acceptance of going concern opinion. Third, the growth companies has significant and negative effect on the acceptance of going concern opinion.  Finally, the reputation of the public accounting firm proxied at the scale of the public accounting firm has no significant effect on the acceptance of going concern audit opinion

scholarly journals PENGARUH KUALITAS AUDIT, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERDAGANGAN DI BURSA EFEK INDONESIA

2021 ◽  
Vol 6 (1) ◽  
pp. 39-50
Author(s):  
Yuni Anggraini ◽  
Endang Sri Mulatsih ◽  
Feronika Rosalin
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Going Concern ◽  
Industry Sectors ◽  
New Strategies

Companies that want to survive and advance need to develop new strategies. In an economy like this, nothing is always safe from competition, both local and global. Likewise, companies in the trading, service and investment industry sectors listed on the Indonesia Stock Exchange. The formulation of the problem in this research is the development of the influence of audit quality, liquidity, solvency and profitability on going concern audit opinion on trading companies on the Indonesia Stock Exchange for the period 2016-2018 seen partially and simultaneously. The purpose of this study was to see the development of the influence of audit quality, liquidity, solvency, profitability partially and simultaneously. The period used in this research is 2016-2018. The population in this study are trading companies listed on the IDX. The sample selection used purposive sampling method. Data analysis used to test the hypothesis is to use logistic regression analysis techniques. Based on the results of the study, it shows that research shows that partially, audit quality, liquidity, and solvency do not have a significant effect on going concern audit opinion. Meanwhile, simultaneously, there is at least one variable that has a significant influence on going-concern audit opinion.

scholarly journals PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 BURSA EFEK INDONESIA

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Annisa Sekar Irsa Fajrina ◽  
Julaika Putri Rohkhayatim
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Audit Quality ◽  
Quantitative Approach ◽  
Financial Statement ◽  
Panel Regression ◽  
Public Accounting ◽  
Accounting Firm ◽  
Using Data

In this study, we explore the effects of audit tenure, firm size, and public accounting firm size on audit quality of companies which are consistently listed in LQ45 index during August 2018 until January 2019 period. Sample of this research is the financial statement of the stated companies for 2015-2018 period. This research is conducted with quantitative approach using data panel regression analysis. The results indicate that 1) Audit tenure has negative significant effect and 2) Public accounting firm size has positive significant effect on audit quality. Meanwhile 2) Firm size doesn’t have significant effect on audit quality.

scholarly journals The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality

2019 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Desi Frida Priyanti ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Public Accounting ◽  
Public Companies ◽  
Accounting Firm ◽  
Quality Audit ◽  
Analysis Technique

This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality. Audit quality in this study is peroxided by earnings quality which is measured by the level of discretionary accruals of modified jones model, while audit tenure is measured by counting the year in which the same auditors have made work engagement with the auditee. Audit rotation and public accounting firm size are measured by using dummy variable, while client’s company size is measured by using the growth of total assets. The population in this study consists of public companies, especially the telecommunications and retail sectors service companies listed in Indonesia Stock Exchange in the period 2012-2017. Sampling technique used is purposive sampling method. The total of the sample is 30 companies. After data observation, there are 73 samples included as outlier and should be excluded from samples of observation. So, the final data used are 107 data. Multiple linear regressions analysis is used as analysis technique. The empirical results of this study show that audit tenure and public accounting firm size have no effect on audit quality; audit rotation has negative and significant effect on audit quality; and client’s company size has positive and significant effecton audit quality.

scholarly journals PENGARUH UKURAN PERUSAHAAN KLIEN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Andreas Berikang ◽  
Lintje Kalangi ◽  
Heince Wokas
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Public Accounting ◽  
Manufacturing Firm ◽  
Accounting Firm ◽  
Natural Logarithm ◽  
Client Firm ◽  
Big Four

The quality of an audit report on a financial statement is very important for shareholders or other third parties in making decisions. The purpose of this study is to examine the effect of client firm size and audit rotation of audit quality. Audit quality uses proxies public accounting firm size, which is measured by dummy variables using the Big Four public accounting firm and Non Big four public accounting firm, the size of the client firm was measured by calculating the natural logarithm of the firm's total assets, audit rotation was measured by dummy variable. Population in this research is manufacturing firm listed in Indonesia Stock Exchange from 2012-2015, sampling method used in this research use purposive sampling method. This research is using the logistic regression analysis using SPSS 22 version. The result indicates that: (1) firm client size has significant effect towards audit quality, (2) audit rotation has no effect towards audit quality. Keywords: Audit Quality, Client Company Size, Audit Rotation, Auditor

PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (3) ◽  
pp. 381-390
Author(s):  
Prayogi Gunawan ◽  
Abriandi Abriandi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Ideal Condition ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Questionnaire Form ◽  
Client Pressure ◽  
Survey Approach

This study aims to test whether client pressure can moderate the influence of auditor’s independence and auditor’s competence on audit quality. This study used a survey approach with questionnaire form which filled by 80 auditors who work at the Public Accounting Firm of North Jakarta listed at the Indonesian Institute of Certified Public Accountants. Regression analysis was used to test the hypothesis. The result of the research shows that if the auditor has high independence and competence, then audit quality will be higher also. Based on testing of a pure moderator, client pressure is able to moderate and strengthen each influence of auditor’s independence and auditor’s competence on audit quality. This suggests that this study produces an ideal condition in which client pressure makes the auditor more independent and competent to the job. Keywords: Auditor’s independence, Auditor’s competence, Audit quality, Client pressure

scholarly journals Faktor-Faktor yang Berpengaruh pada Kualitas Audit

2019 ◽  
pp. 2183
Author(s):  
Wawan Rosdiana ◽  
I G. A.M Asri Dwija Putri
Keyword(s):  
Audit Quality ◽  
Statistical Tests ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Techniques ◽  
Sample Technique ◽  
Saturated Sample ◽  
Professional Care ◽  
The City

Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar. Keywords: Independence, due professional care, accountability

scholarly journals The Impact of Bankruptcy Prediction, Company’s Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor’s Going Concern Opinion

2016 ◽  
Vol 1 (1) ◽  
pp. 51-58
Author(s):  
Lisa Cellica ◽  
Ratnawati Kurnia
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Jel Classification ◽  
Bankruptcy Prediction ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Going Concern Opinion ◽  
The Impact

Objective – The auditor is responsible for obtaining sufficient audit evidence about the accuracy and proper use of the going concern assumption from the company’s management through its financial statements. These evidence are used for the purpose of deciding whether there are material uncertainties about the entity's ability to maintain the continuity of its business. Thus, the objective of this paper is to examine the impact of bankruptcy prediction, company’s financial condition, previous year audit opinion, firm size and audit tenure towards Auditor’s going concern opinion. Methodology/Technique – The object of this paper is the service companies listed on the Indonesia Stock Exchange for the period of 2011-2014. This paper uses secondary data and samples taken were determined based on the purposive sampling method. The regression logistic is used to analyse data. Findings – The results of this research show that bankruptcy prediction, company’s financial condition, previous year audit opinion, firm size, and audit tenure all simultaneously, have a significant impact towards Auditor’s going concern opinion, particularly Previous Year Audit Opinion. Novelty – This paper provides insights into the factors affecting auditors in providing a going concern opinion in the case of Indonesian companies. Type of Paper: Empirical Keywords: Bankruptcy Prediction; Company’s Financial Condition; Previous Year Audit Opinion, Firm Size; Audit Tenure; Auditor’s Going Concern Opinion. JEL Classification: D81, M42.

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