The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable

This study aims to determine the effect of Audit Tenure, Audit Committee and Auditor Reputation on Audit Quality with Profitability as a Moderation variable. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. In determining the sample using purposive sampling method.The data used are secondary data and the method of analysis used is logistic regression analysis.The results showed that partially Audit Rotation has a positive and significant effect on Audit Quality with a significant value of 0,012. Partially the Audit Tenure has a positive and insignificant effect on Audit Quality with a significant value of 0,346. Partially Auditor Reputation has a positive and significant effect on Audit Quality with a significant value of 0,028. Partially Audit Rotation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,655. Partially the Audit Tenure has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,720. Partially, Auditor Reputation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a significant value of 0,000. Simultaneously the Audit Tenure, Audit Committee and Auditor Reputation have a positive and significant effect on Audit Quality with profitability as a moderating variable with a significant value of 0,003.

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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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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)

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v3i1.5559 ◽

2018 ◽

Vol 3 (1) ◽

pp. 29-39

Author(s):

Ninik Andriani ◽

Nursiam Nursiam

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Audit Quality ◽

Stock Exchange ◽

Statistic Analysis ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Audit Fee ◽

Auditor Reputation

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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Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽

10.30603/ab.v14i01.479 ◽

2017 ◽

Vol 13 (2) ◽

pp. 127-145

Author(s):

Sayuthi Sayuthi

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Research Method ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Target Population ◽

Financial Statements ◽

Negative Influence ◽

Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39 firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

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Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i2.94 ◽

2019 ◽

Vol 1 (2) ◽

pp. 543-555

Author(s):

Stephanie Yolanda ◽

Fefri Indra Arza ◽

Halmawati Halmawati

Keyword(s):

Significant Influence ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

Significance Level ◽

Earnings Surprise ◽

Data Collection Technique ◽

Benchmark Approach

This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%. This study using logistic regression analysis techniques. The result of the research showed that audit tenure had no significant influence on audit quality with a significance level that is equal to 0.145, audit committee had no significant influence on audit quality a significance level that is equal to 0.652, and audit capacity stress had no significant influence on audit quality a significance level that is equal to 0.522 of the manufacturing companies listed in Indonesia Stock Exchange

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Pengaruh Rotasi Audit, Audit Tenure, Fee Audit, Dan Komite Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019)

Ratio : Reviu Akuntansi Kontemporer Indonesia ◽

10.30595/ratio.v2i1.10372 ◽

2021 ◽

Vol 2 (1) ◽

Author(s):

Wulan Nada Cahyati ◽

Eko Hariyanto ◽

Edi Joko Setyadi ◽

Nur Isna Inayati

Keyword(s):

Social Sciences ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Report ◽

Earnings Surprise ◽

Audit Fee ◽

Food And Beverage

Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee audit, dan komite audit terhadap kualitas audit. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan proksi earning suprise bencmark. Populasi yang digunakan dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 13 perusahaan sebagai sampel dengan 78 data amatan. Metode analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 20. Hasil penelitian ini menunjukan bahwa fee audit berpengaruh positif terhadap kualitas audit. Sedangkan rotasi audit, audit tenure, dan komite audit tidak berpengaruh terhadap kualitas audit. This research aimed to analyze the effect of audit rotation, audit tenure, audit fee and audit committee on audit quality. This research is a quantitative type. The data source used is secondary data in the form of the company annual financial report. The earnings surprise benchmark used to measure audit quality. This study's population is all of the food and beverage companies listed in Indonesia Stock Exchange during 2014-2019. The sampling technique used is non- probability sampling with purposive sampling technique and obtained 13 companies with 78 observational data. The data analysis method used is logistic regression analysis using Statistical Package For Social Sciences (SPSS) version 20. The result of this study indicates that the audit fee has a positive effect on audit quality. While audit rotation, audit tenure, and audit committee don't affect audit quality.

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The Role of Ethnicity, Gender and Diversity of Director's Experience on Company Performance

UPI YPTK Journal of Business and Economics ◽

10.35134/jbe.v6i1.49 ◽

2021 ◽

Vol 6 (1) ◽

pp. 25-31

Author(s):

Anita Ade Rahma ◽

Titah Fadhilah Harahap ◽

Desi Ilona ◽

Febri Aldi

Keyword(s):

Board Of Directors ◽

Audit Quality ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Company Performance ◽

Insignificant Effect ◽

The Board Of Directors

This study aimed to analyze the influence of ethnicity, gender and board of director’s experience diversity on the company performance. The data used are secondary data from the financial statements and annual report from 2011 to 2017. Samples were taken randomly on all companies listed in Indonesia Stock Exchange as many as 266 companies. The results of this study prove that ethnicity and experience of the board of directors not significantly effect on company performance (ROS). However, the results of gender on board of directors showed negative and significant impact on company performance (ROS). Company age and audit quality have insignificant effect on company performance (ROS).

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Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i03.p11 ◽

2021 ◽

Vol 31 (3) ◽

pp. 667

Author(s):

Fitri Nurjanah ◽

Akhmad Imam Amrozi

Keyword(s):

Linear Regression ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Testing Hypothesis ◽

Purposive Sampling ◽

Audit Fee ◽

Result Show ◽

Significant Model

The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo ◽

10.35906/jep01.v7i1.749 ◽

2021 ◽

Vol 7 (1) ◽

pp. 56

Author(s):

Erma Setiawati ◽

Eskasari Putri ◽

Nanda Devista Devista

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Analysis Data ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Logistic Regression Method

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting

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PENGARUH KUALITAS AUDIT TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2016 – 2018)

PROSIDING SEMINAR NASIONAL CENDEKIAWAN ◽

10.25105/semnas.v0i0.5774 ◽

2019 ◽

pp. 2

Author(s):

Endah Catur Riyanti ◽

Hanna Christina W Putri ◽

Wikanto Artadi ◽

Haryono Umar

Keyword(s):

Empirical Evidence ◽

Financial Reporting ◽

Audit Committee ◽

Audit Quality ◽

Annual Report ◽

Stock Exchange ◽

Least Squares Regression ◽

Fraudulent Financial Reporting ◽

Insignificant Effect ◽

The Impact

This study aims to obtain empirical evidence the influence of Audit Quality on the Fraudulent Financial Reporting with Audit Committee as a Moderating Variable in Manufacture Companies listed in Indonesia’s Stock Exchange on 2016 – 2018. This paper uses generalised least squares regression to investigate the influence of Audit Quality on the Fraudulent Financial Reporting with Audit Committee as a moderating variable for a sample of manufacturing companies listed on Indonesia Stock Exchange over a three-year period from 2016 to 2018. The method of purposive sampling is used to gain the samples. The measurement of FFR is using Real Earning Management (Abnormal Cashflow). Audit Quality and Audit Committee are analyzed from the data within annual report. The result of the research findings show that Competence of Audit Committee has a positive insignificant effect on Fraudulent Financial Reporting. Meanwhile Audit Quality have a negative insignificant effect on Fraudulent Financial Reporting and Audit Committee strengthens positive insignificant of Audit Quality on Fraudulent Financial Reporting. The main contribution of this study is that it investigates Audit Committee strengthens influence of Audit Quality on Fraudulent Financial Reporting on Fraudulent Financial Reporting. Furthermore, this study is the initial paper to examine the impact of Audit Quality and Audit Committee on Fraudulent Financial Reporting in Indonesia.

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Pengaruh Fee Audit, Tenure Audit, Rotasi Audit Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia

Jurnal EBI ◽

10.52061/ebi.v3i1.32 ◽

2021 ◽

Vol 3 (1) ◽

Author(s):

Nur Isra Laili

Keyword(s):

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Empirical Studies ◽

Sampling Technique ◽

Financial Sector ◽

Audit Fees ◽

Quality Audit ◽

Insignificant Effect ◽

The Relationship

This test aims to test the effect of audit fees, audit tenure, audit rotation on audit quality with the audit committee as a moderating variable (empirical studies on financial sector companies listed on the Indonesia stock exchange for the financial sector 2012-2016) The population in this study was 71 companies. The sampling technique used was purposive sampling and the number of samples was 23 companies. The model used in this study is Moderated Regression Analysis using panel data and processed using the Eviews 9.5 application. Results: Audit fees have a positive and insignificant effect on audit quality, audit tenure has a negative and insignificant effect on audit quality, audit rotation has a positive and significant effect. on the quality of the audit. The audit committee has a positive and significant effect on the relationship between audit fees and audit quality, the audit committee has a negative and insignificant effect on the relationship between audit tenure and audit quality, the audit committee has a positive and insignificant effect on the relationship between audit rotation and audit quality. This shows that the audit committee only mediates the relationship between the audit fee variable and audit quality.

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