Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

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Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017)

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v16i1.168 ◽

2019 ◽

Vol 16 (1) ◽

Author(s):

Sri Ayem ◽

Dewi Yuliana

Keyword(s):

Earnings Management ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Auditor Independence ◽

Financial Report ◽

Independent Variables ◽

Descriptive Research

The purpose of this study was to determine the effect of auditor independence, audit quality, earnings management, and independent commissioners on the integrity of financial statements. This research is included in descriptive research. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The sample in this study was determined using a purposive sampling method and obtained 25 companies, samples in the 4 years of the annual financial report. The type of data used is secondary data. To find out the influence between independent variables and the dependent variable using the method of multiple regression analysis. The results of this study indicate that auditor independence has no significant effect, audit quality has no significant effect, earnings management has a significant effect, independent commissioners have a significant effect on the integrity of financial statements.

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

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i1.4839 ◽

2019 ◽

Vol 5 (1) ◽

pp. 81

Author(s):

Indah Yunita Permatasari ◽

Christina Dwi Astuti

Keyword(s):

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Firm Reputation ◽

Audit Firm ◽

Construction Companies ◽

Discretionary Accrual ◽

Audit Fee

The purpose of this research was to analyze the influence of audit fee, audit switching and audit firm reputation on audit quality. The proxy of audit quality is using discretionary accrual Modified Jones model (1994). Data in the current research were secondary data obtained from the financial statements of property, real estate and construction companies listed on the Indonesia Stock Exchange during 2014-2016. Fourty-four (n = 44) companies was selected using the purposive sampling method as the sample of the current study (N=132). Data was analyze during the multiple regression analysis. The resulted showed that audit fee, audit switching and audit firm reputation has positive significant effects on audit quality.

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Pengaruh Kualitas Komite Audit, Workload Dan Rotasi Auditor Terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.315 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3720-3736

Author(s):

Nada Pertiwi ◽

Erinos NR

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Audit Committee ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Financial Quality

This study aims to determine the effect of audit committee quality, workload, audit rotation on audit quality in financial companies listed on the Indonesia Stock Exchange (idx) for the period 2016-2018. This research is a causative research. The population in this study are financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. By using purposive sampling method, obtained 107 companies as research samples. The type of data used is secondary data and multiple regression analysis is used. The results of this study indicate that the quality of the audit committee and audit rotation do not have a significant effect on financial quality, only workload has a significant effect on the financial statements

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v24i1.114 ◽

2019 ◽

Vol 24 (1) ◽

pp. 15-22

Author(s):

Dimas Rijalul Fanny ◽

Ratna Septiyanti ◽

Dewi Sukmasari

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Negative Influence ◽

Manufacturing Companies ◽

Analysis Method ◽

Financial Reports ◽

Independent Variables

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis. The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

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Pengaruh PSAK 50/55 (Revisi 2014) Berbasis IFRS dan Kualitas Audit Terhadap Manajemen Laba

Jurnal Ekonomi Bisnis dan Kewirausahaan ◽

10.26418/jebik.v6i3.23257 ◽

2017 ◽

Vol 6 (3) ◽

pp. 211

Author(s):

Nazarudin Nazarudin ◽

Joko Suseno

Keyword(s):

Sampling Method ◽

Management Practices ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Earning Management ◽

Manufacturing Companies ◽

Independent Variables

The aim of this study is to analyze the effect of the implementation of the IFRS-based PSAK 50 and 55 (revised 2014) and the audit quality of earning management. Both independent variables, the implementation of IFRS-based PSAK 50/55 (Revised 2014) and the audit quality, are dummy variables. In this study, to measure the earning management this research using revenue discretionary model calculated by using conditional revenue model introduced by Stubben (2010). The sample is secondary data derived from annual financial statements at manufacturing companies listing on Indonesia Stock Exchange (BEI) in 2014-2015. The sample has been taken by purposive sampling method that follow the population criteria. The population are the manufacturing companies by 97 companies for 2 years (2014-2015) as sample. The statistical analysis have been used are multiple linear regression and t-test different test. The findings show that both the implementation of the IFRS-based PSAK 50/55 (Revised 2014) and the audit quality have had a significantly and negatively effect on the earning management practices.

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THE EFFECT OF AUDIT OPINION, KAP SIZE & FINANCIAL DISTRESS ON AUDITOR SWITCHING

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v3i1.y2020.p53-62 ◽

2020 ◽

Vol 3 (1) ◽

pp. 53

Author(s):

Desi Natalia ◽

Listiya Ike Purnomo

Keyword(s):

Regression Analysis ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Total Sample ◽

Analysis Method ◽

Audit Opinion ◽

Auditor Switching

This research is examining factors that affect auditor switching. Those factors are audit opinion, KAP size and financial distress. Population of this research are maufacturing companies which are listed in Indonesian Stock Exchange in the years 2013-2017. Total sample in this research are 55 companies using purposive sampling method. The data used is secondary data obtained from the company's financial statements and independent auditor’s report published in the website www.idx.co.id. Data analys by using logistic regression analysis method. Result of this research is Audit Opinion and CPA firm size have significant effect with auditor switching. Meanwhile, financial distress does not have signifiicant effect with auditor switching.

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i3.391 ◽

2020 ◽

Vol 8 (3) ◽

pp. 393-402

Author(s):

Kinanti Putri Nasuci ◽

Retna Sari ◽

Ratna Hindria Dyah Pita Sari

Keyword(s):

Regression Analysis ◽

Research Method ◽

Quantitative Research ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Manufacturing Companies ◽

Literature Study

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation

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Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

Jurnal Profita ◽

10.22441/profita.2020.v13.01.004 ◽

2020 ◽

Vol 13 (1) ◽

pp. 43

Author(s):

Rokhanah Murkana ◽

Yananto Mihadi Putra

Keyword(s):

Statistical Analysis ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Financial Statements ◽

Sales Growth ◽

Manufacturing Companies ◽

Independent Variables

This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGES TAHUN 2012-2016

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2i3.77 ◽

2017 ◽

Vol 2 (3) ◽

pp. 425-432 ◽

Cited By ~ 1

Author(s):

Nuriyani Nuriyani ◽

Rachma Zannati

Keyword(s):

Linear Regression ◽

Significant Influence ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Analysis Method ◽

Accounts Receivable ◽

Independent Variables ◽

Partial Analysis ◽

Food And Beverage

The objective of this research is to determine the effect of cash turnover and receivable turnover to profitability (ROA). Data used in this study were secondary data from financial statements in Indonesia Stock Exchange in the year of 2012 to 2016 of a food and beverage manufacturing company. Independent variables in this research are cash turnover and receivable turnover, while the dependent variable in this study is profitability. The analysis method used is multiple linear regression, determination coefficient test (R2), F test and T-test. The result of these analyses showed that profitability was influenced simultaneously by cash turnover and receivable turnover. While on partial analysis showed only cash has significant influence to profitability. Keywords: Cash Turnover, Accounts Receivable Turnover, Profitability

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