PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of 2013-2015. Population of the research is 117 manufacturing companies listed in Indonesian Stock Exchange of 2013-2015. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 37 manufacturing companies for period of three years were obtained, so that sample was 104 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit tenure, audit rotation and auditor reputation have no influences to the audit quality, and audit fee has significant effect on audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality

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Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v5i1.10678 ◽

2020 ◽

Vol 5 (1) ◽

pp. 61-70

Author(s):

Agus Endro Suwarno ◽

Yayi Bely Anggraini ◽

Dewita Puspawati

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Audit Quality ◽

Stock Exchange ◽

Statistic Analysis ◽

Purposive Sampling ◽

Audit Fee ◽

Food And Beverage ◽

Auditor Reputation

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality

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AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

Kunuz: Journal of Islamic Banking and Finance ◽

10.30984/kunuz.v1i1.21 ◽

2021 ◽

Vol 1 (1) ◽

pp. 22-34

Author(s):

Jamaluddin Majid ◽

Ratnasari Ratnasari ◽

Ridwan Tabe

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Total Sample ◽

Company Size ◽

Manufacturing Companies ◽

Auditor Switching

The research was aimed to determine the effect of auditor switching, audit tenure, company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality

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PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT

EkoPreneur ◽

10.32493/ekop.v1i1.3668 ◽

2019 ◽

Vol 1 (1) ◽

pp. 50

Author(s):

Listiya Ike Purnomo ◽

Jihan Aulia

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Real Estate ◽

Analytical Method ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Audit Fees ◽

Audit Fee ◽

Auditor Reputation

This study aims to empirically examine the effect of audit fees on audit quality, the effect of audit tenure on audit quality, the effect of audit rotation on audit quality, and the effect of auditor reputation on audit quality. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sampling technique used purposive sampling. The research samples obtained were as many as 25 property and real estate companies in 2013-2017. The analytical method used is logistic regression analysis. The results based on partial hypothesis testing indicate that audit fees affect audit quality and audit tenure affect audit quality. While audit rotation does not affect audit quality and auditor reputation does not affect audit quality. Keywords: Audit Quality, Audit Fee, Audit Tenure, Audit Rotation and Auditor Reputation

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Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN ◽

10.31967/jakuma.v1i1.374 ◽

2020 ◽

Vol 1 (1) ◽

pp. 1-17

Author(s):

Nonik Dia Permatasari ◽

Haifah Haifah ◽

Nanda Widaninggar

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Stock Exchange ◽

Secondary Data ◽

Audit Fees ◽

Manufacturing Companies ◽

Management Change ◽

Auditor Switching

This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.

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Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark)

Paediatrica Indonesiana ◽

10.24036/wra.v6i1.101939 ◽

2018 ◽

Vol 6 (1) ◽

pp. 1159

Author(s):

Maya Febrianti Suciana ◽

Mia Angelina Setiawan

Keyword(s):

Logistic Regression ◽

Data Analysis ◽

Audit Quality ◽

Stock Exchange ◽

The Other ◽

Manufacturing Companies ◽

Audit Firm ◽

Purposive Sampling ◽

Independent Variables ◽

Firm Specialization

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Audit Rotation, Audit Firm Specialization and Client Importance. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 85 manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. In this study, audit quality is measured by earning surprise benchmark. The method used was purposive sampling. The method of data analysis in this study use logistic regression with SPPS version 23. The results of this prove that (1) audit rotation is not proven to have an impact on audit quality, where sig value 0,915 > 𝛼 0,05 which means H1 is rejected (2) audit firm specialization is proven to have an impact on audit quality, where sig value 0,04 < 𝛼 0,05 which means H2 is accepted (3) client importance is not proven to have an impact on audit quality, where sig value 0,809 > 𝛼 0,05 which means H3 is rejected. The amount of Adjusted R is 0.036 gives the sense that rate is 3,6% of level audit quality can be explained by independent variables while 96.4% can be explained by the other independent variabels that are not tested in this study.Keywords: Audit Rotation, Audit Firm Specialization, Client Importance, Audit Quality

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Analysis of Fraud Factors in Financial Statement Fraud.

The Journal of Social Sciences Research ◽

10.32861/jssr.spi5.629.634 ◽

2018 ◽

pp. 629-634

Author(s):

Noer Sasongko ◽

Anna Nurmulina ◽

Dahlia Fernandez

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Real Estate ◽

Logistic Regression Analysis ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statement ◽

Financial Statement Fraud ◽

Purposive Sampling

The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total number of samples studied was 105. In this research, the hypotheses were analyzed using logistic regression analysis. The results indicated that Pressure, Opportunity, Rationalization, Arrogance have an influence on financial statement fraud. Meanwhile, Competence does not have influence on financial statement fraud.

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FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2015

Jurnal Ekonomi ◽

10.24912/je.v22i3.285 ◽

2017 ◽

Vol 22 (3) ◽

Author(s):

Rini Tri Hastuti

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Firm Size ◽

Stock Exchange ◽

Institutional Ownership ◽

Income Smoothing ◽

Manufacturing Companies ◽

Financial Leverage ◽

The Status

The purpose of this research is to reexamine the factors allegedly effecttoincome smoothing, whiches firm size, profitability, financial leverage, institutional ownership. The sample of this study consisted of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 until 2015. To determine the status of grading company and not a profit grader used Eckel index. As for answering research hypothesis used Logistic Regression analysis tools. The results of this study concludes that income smoothing taken by the company to go public in the Indonesia Stock Exchange (IDX). Multivariate testing using the Logistic Regression showed thatfirm size, profitability, financial leverage has significant effect on income smoothing. While, the variable institutional ownership had no significant effect on income smoothing.

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Analysis of Fraud Factors in Financial Statement Fraud

The Journal of Social Sciences Research ◽

10.32861/jssr.54.918.923 ◽

2019 ◽

pp. 918-923

Author(s):

Noer Sasongko ◽

Anna Nurmulina ◽

Dahlia Fernandez

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Real Estate ◽

Logistic Regression Analysis ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statement ◽

Financial Statement Fraud ◽

Purposive Sampling

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Pengaruh Likuiditas, Aktivitas, Profitabilitas dan Leverage Terhadap Financial Distress (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

Jurnal Ecogen ◽

10.24036/jmpe.v3i1.8532 ◽

2020 ◽

Vol 3 (1) ◽

pp. 134

Author(s):

Rahmadona Amelia Fitri ◽

Syamwil Syamwil

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Financial Distress ◽

Stock Exchange ◽

Simple Random Sampling ◽

Manufacturing Companies ◽

Significance Level ◽

Analysis Technique ◽

Sample Technique

The research aims to determine the effect of liquidity, activity, profitability and leverage on the financial distress of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The population is 161 companies with 805 data. The sample technique uses purposive sampling and simple random sampling to get a sample of 64 companies with 320 data, the number of samples used is 256 valid data and in accordance with the required criteria. Data analysis technique used logistic regression analysis. Based on the results of logistic regression analysis with a significance level of 5% the results of the study concluded: 1) Liquidity, activity, profitability and leverage affect the financial distress with a significance value of 0,000 < 0.05 and independent variables can hear iden the occurrence of the dependent variable of 83,8% . 2) Liquidity does not affect the financial distress with a significance value of 0.199 > 0.05. 3) Activities affect the financial distress with a significance value of 0.041 < 0.05. 4) Profitability affects the financial distress with a significance value of 0,000 < 0.05. 5) Leverage affects the financial distres with a significance value of 0,000 < 0.05.Keywords: liquidity, activity, profitability, leverage, financial distress.

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Tenure Audit, Reputasi Auditor dan Kualitas Audit pada Perusahaan Manufaktur : Analisis Kompleksitas Operasi sebagai Pemoderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2018.005.01.1 ◽

2018 ◽

Vol 5 (01) ◽

pp. 1-13

Author(s):

Amirul Hadi Khasani ◽

Amilin Amilin ◽

Choirul Anwar

Keyword(s):

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Peer Group ◽

Jel Classification ◽

Test Results ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Arthur Andersen ◽

Auditor Reputation

ABSTRACT This study examines the influence of audit tenure and auditor reputation on audit quality with operational complexity as a moderating variable. The Enron case involving Arthur Andersen led to the limitation of the audit tenure. Audit quality is measured by current accrual while audit lag is measured by calculating the year in which the same auditor has committed to the auditee, the auditor’s reputation is measured by the peer group amount and the operating complexity is measured using the number of subsidiaries. This study focused on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2015, using purposive sampling method obtained 225 research samples. Hypothesis testing in this study using multiple regression analysis. Test results show that audit tenure does not affect audit quality, auditor reputation does not affect audit quality while operating complexity affects on tenure audit relationship with audit quality and auditor reputation with audit quality. ABSTRAK Penelitian ini menguji pengaruh tenure audit dan reputasi auditor terhadap kualitas audit dengan kompleksitas operasi sebagai variabel moderasi. Kasus Enron yang melibatkan Arthur Andersen menyebabkan pembatasan tenure audit. Kualitas audit diukur dengan akrual lancar sedangkan tenure audit diukur dengan menghitung tahun dimana auditor yang sama telah melakukan perikatan dengan auditee, reputasi auditor diukur dengan menggunakan kelompok jumlah rekan dan kompleksitas operasi diukur dengan menggunakan jumlah anak perusahaan. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, dengan menggunakan motode purposive sampling diperoleh 225 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa tenure audit tidak berpengaruh terhadap kualitas audit, reputasi auditor tidak berpengaruh pada kualitas audit sedangkan kompleksitas operasi berpengaruh pada hubungan tenure audit dengan kualitas audit dan reputasi Auditor dengan kualitas audit. JEL Classification: M42, M41, G02

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