PERAN AUDIT FEE DAN FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

Abstract: This research purpose to obtain empirical evidence regarding factor that has an influence on audit quality, such as the audit firm reputation, audit tenure and auditor switching with audit fees as the moderating. Company of manufacturing consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019 are used as the population in this study. Used 115 samples wich determined by purposive sampling technique. This study used logistic regression analysis with SPSS v.26 as an analysis technique. The result of hypothesis test showed that audit firm reputation has no significant effect on audit quality, audit tenure has a positive and significant effect on audit quality, auditor switching has no significant effect on audit quality, audit fees are not moderate the effect of audit firm reputation on audit quality, audit fees are weaken the effect of audit tenure on audit quality, and audit fees are not moderate the effect of auditor switching on audit quality. Abstrak: Tujuan dari penelitian berikut untuk memperoleh bukti empiris mengenai sejumlah faktor yang memberikan pengaruh terhadap kualitas audit seperti reputasi KAP, audit tenure dan auditor switching dengan audit fee sebagai pemoderasi pada perusahaan manufaktur bidang industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia periode tahun 2015-2019. Sampel penelitian berjumlah 115 pengamatan yang ditetapkan dengan metode purposive sampling. Analisis data menggunakan regresi logistic dengan memanfatkan perangkat lunak SPSS v.26. Hasil penelitian menunjukkan audit tenure berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan reputasi KAP dan auditor switching tidak berpengaruh signifikan terhadap kualitas audit. Selain itu, audit fee memperlemah pengaruh audit tenure terhadap kualitas audit, namun audit fee tidak mampu memoderasi pengaruh auditor switching dan reputasi KAP terhadap kualitas audit.

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Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence

The Accounting Review ◽

10.2308/accr-50958 ◽

2014 ◽

Vol 90 (4) ◽

pp. 1517-1546 ◽

Cited By ~ 34

Author(s):

Hua-Wei Huang ◽

K Raghunandan ◽

Ting-Chiao Huang ◽

Jeng-Ren Chiou

Keyword(s):

Earnings Management ◽

Audit Quality ◽

Audit Fees ◽

Audit Firm ◽

Audit Fee ◽

Significant Attention

ABSTRACT Issues related to low-balling of initial year audit fees and the resultant impact on audit quality have received significant attention from regulators in many countries. Using 9,684 observations from China during the years 2002–2011, we find that there is a significant initial year audit fee discount following an audit firm change when both of the signing audit partners are different from the prior year. The evidence is mixed if one or both of the signing partners from the prior year also moves with the client to the new audit firm. We find evidence of audit fee discounting in our analysis of fee levels, but not in our analysis of changes in audit fees from the prior year. Sanctions for problem audits and greater earnings management are more likely when there is an audit firm change that involves two new signing partners together with initial year audit fee discounting.

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The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees

Auditing A Journal of Practice & Theory ◽

10.2308/ajpt-52591 ◽

2020 ◽

Vol 39 (1) ◽

pp. 71-99

Author(s):

Carl W. Hollingsworth ◽

Terry L. Neal ◽

Colin D. Reid

Keyword(s):

Audit Quality ◽

Audit Fees ◽

Additional Analysis ◽

Audit Firm ◽

Audit Firms ◽

Audit Fee ◽

The Impact ◽

Audit Partner Rotation

SUMMARY While prior research has examined audit firm and audit partner rotation, we have little evidence on the impact of within-firm engagement team disruptions on the audit. To examine these disruptions, we identify a unique sample of companies where the audit firm issuing office changed but the audit firm did not change and investigate the effect of these changes on the audit. Our results indicate that companies that have a change in their audit firm's issuing office exhibit a decrease in audit quality and an increase in audit fees. In additional analysis, we partition office changes into two groups—client driven changes and audit firm driven changes. This analysis reveals that client driven changes are more likely to result in a higher audit fee while audit quality is unchanged. Conversely, audit firm driven changes do not result in a higher audit fee but do experience a decrease in audit quality.

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DETERMINAN KUALITAS AUDIT DAN FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDITEE SATISFACTION (STUDI EMPIRIS PADA AUDITOR INTERNAL BANK UMUM SYARIAH DI INDONESIA)

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v14i1.1752 ◽

2017 ◽

Vol 14 (1) ◽

pp. 27

Author(s):

Hermi ,

Keyword(s):

Structural Equation ◽

Audit Quality ◽

Primary Data ◽

Validity And Reliability ◽

Cross Sectional ◽

Firm Reputation ◽

Quality Audit ◽

Audit Firm ◽

Work Ethics ◽

Service Portfolio

The purpose of this study is to analyze the influence of Independence, Competence and Islamic work Ethics partially and simultaneously to the Audit Quality . The next purpose is to analyze the influence of Audit Quality, Audit Services Portfolio and Audit Firm Reputation partially and simultaneously against Auditee Satisfaction on Islamic Banks in Indonesia. This study is expected to provide benefit to the development of knowledge, particularly in the field of accounting and auditing, Government, Islamic Bank, Indonesian Institute of Accountants (IAI ), Indonesian Institute of Certified Public Accountants (IAP ), the auditors and the Audit Firm (KAP). The results are expected to provide information for various parties accurately and meaningfully as a solution to determine the variables that affect the Auditee Satisfaction and Audit Quality at Islamic Bank in Indonesia. Limitations of the study include: (1) The extent of the problem which studied in determining the factors that can affect the Audit Quality and Auditee Satisfaction in Islamic Bank in Indonesia , (2) Limitation of the study lies in the data acquisition, (3) This study only emphasized the perception of the factors that may affect Audit Quality and Auditee Satisfaction. This study used primary data through questionnaires with the population of internal auditors of Islamic Banks in Indonesia. This study used a quantitative approach and in terms of the type of investigation, this study is causal. Based on the time horizon the study is cross-sectional (one - shot ) because the data was collected only once . Before using the data to test hypothesis, the validity and reliability test should be done first.Data analysis uses Structural Equation Model (SEM) supported by AMOS software. Based on the test results, it shows that Independence, Competence and Islamic work Ethics partially or simultaneously affect the Audit Quality significantly. The next stage of testing Audit Quality partially has no significant effect on the Auditee Satisfaction. While Audit Service Portfolio and Audit Firm Reputation either partially or simultaneously have significant effect on the Auditee Satisfaction. Simultaneously the three variables Audit Quality, and Audit Services Portfolio and Reputation of Audit Firm have significant effect on the Auditee Satisfaction. . Keywords: Independence, Competence, Islamic Work Ethics, Audit Quality, Audit Services Portfolio, Audit Firm Reputation and Auditee Satisfaction.

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Investigating the impact of audit features on money laundering

Journal of Money Laundering Control ◽

10.1108/jmlc-09-2019-0072 ◽

2020 ◽

Vol 23 (4) ◽

pp. 913-930

Author(s):

Shaban Mohammadi ◽

Nader Naghshbandi ◽

Zahra Moridahmadibezdi

Keyword(s):

Money Laundering ◽

Audit Quality ◽

Screening Method ◽

Audit Fees ◽

Statistical Population ◽

Content Type ◽

Quality Audit ◽

Auditor Tenure ◽

Audit Fee ◽

The Impact

Purpose The purpose of the present study is to investigate the impact of audit features, including audit quality, audit fees and auditor tenure on money laundering in Iranian stock companies. Design/methodology/approach This research is descriptive-correlational and applied in terms of purpose. To evaluate the audit features, variables including audit quality, audit fee and auditor tenure were used. The statistical population of this study includes all companies listed in Tehran Stock Exchange and the research period from 2012 to 2018. A sample of 150 companies was selected by the screening method. In this study, logistic regression and Eviews 10 software were used for data analysis and hypothesis testing. Findings The results showed that variables including audit quality, normal audit fee and auditor tenure have a significant effect on money laundering. Originality/value Observing money laundering rules and regulations for businesses involves is a critical issue. In auditing the financial statements of the business units subject to these laws, the auditor reviews their actions to obtain reasonable assurance of guaranteeing the money laundering laws, evaluates their effectiveness and gains approval of managers regarding observing laundering regulations. In this regard, the auditor is required to report definitive or suspected money-laundering cases or its certain or suspected evidence to the relevant authorities. Although the law prohibits the auditor from disclosing such matters to the client, it is not necessary. It seems that even if the auditors perform non-audit functions, they should report money laundering or suspicious operations and transactions.

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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 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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Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees

The Accounting Review ◽

10.2308/accr-51228 ◽

2015 ◽

Vol 91 (3) ◽

pp. 767-792 ◽

Cited By ~ 40

Author(s):

Kenneth L. Bills ◽

Lauren M. Cunningham ◽

Linda A. Myers

Keyword(s):

Audit Quality ◽

Matched Control ◽

Audit Fees ◽

Discretionary Accruals ◽

Audit Firm ◽

Association Member ◽

Big 4 ◽

Audit Firms ◽

Audit Fee ◽

Control Samples

ABSTRACT In this study, we examine the benefits of membership in an accounting firm association, network, or alliance (collectively referred to as “an association”). Associations provide member accounting firms with numerous benefits, including access to the expertise of professionals from other independent member firms, joint conferences and technical trainings, assistance in dealing with staffing and geographic limitations, and the ability to use the association name in marketing materials. We expect these benefits to result in higher-quality audits and higher audit fees (or audit fee premiums). Using hand-collected data on association membership, we find that association member firms conduct higher-quality audits than nonmember firms, where audit quality is proxied for by fewer Public Company Accounting Oversight Board (PCAOB) inspection deficiencies and fewer financial statement misstatements, as well as less extreme absolute discretionary accruals and lower positive discretionary accruals. We also find that audit fees are higher for clients of member firms than for clients of nonmember firms, suggesting that clients are willing to pay an audit fee premium to engage association member audit firms. Finally, we find that member firm audits are of similar quality to a size-matched sample of Big 4 audits, but member firm clients pay lower fee premiums than do Big 4 clients. Our inferences are robust to the use of company size-matched control samples, audit firm size-matched control samples, propensity score matching, two-stage least squares regression, and to analyses that consider changes in association membership. Our findings should be of interest to regulators because they suggest that association membership assists small audit firms in overcoming barriers to auditing larger audit clients. In addition, our findings should be informative to audit committees when making auditor selection decisions, and to investors and accounting researchers interested in the relation between audit firm type and audit quality.

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Dinamika Kualitas Audit Di Perbankan Syariah Di Indonesia

JURNAL AKUNTANSI DAN KEUANGAN ISLAM ◽

10.35836/jakis.v5i2.21 ◽

2019 ◽

Vol 5 (2) ◽

pp. 177-194

Author(s):

Riani Riani ◽

Sepky Mardian

Keyword(s):

Firm Size ◽

Audit Quality ◽

Maximum Level ◽

Audit Fees ◽

Firm Reputation ◽

Audit Firm ◽

Auditor Tenure ◽

Independent Audit

This study discusses and understands the competence and independence of auditors on audit quality in sharia banking in Indonesia. While in the discussion the authors analyze the things that are deemed related to the competence and independent audit of auditor tenure or rotation seen through two post-KMK regime and post Act No. 5, Audit firm reputation by looking at audit firm size, audit fees, and auditor competencies determined through background education, certification, experience of work, and frequency of training that followed. The result of the research shows that the limitation of audit tenure does not decrease the quality of audit in sharia banking, the dynamics of audit quality is formed from independent relationship and auditor competence depends on the maximum level of audit

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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 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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