Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit
Abstract
This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies. The statistical method used logistic regression analysis. The result showed that audit tenure and audit rotation had a negative effect on audit quality, and audit fee had no significant effect on audit quality in property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020.
References
Agoes, S. (2012). Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Salemba Empat.
Agustini, T., & Siregar, D. L. (2020). Pengaruh Fee Audit, Audit Tenure dan Rotasi Audit terhadap Kualitas Audit di Bursa Efek Indonesia. Jurnal EMBA, 8(1), 637–646.
Al-Thuneibat, A. A., Al Issa, R. T. I., & Ata Baker, R. A. (2011). Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334. https://doi.org/10.1108/02686901111124648
Aobdia, D. (2018). Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections. Journal of Accounting and Economics, 67(1), 144–174. https://doi.org/10.1016/j.jacceco.2018.09.001
Chandra, marcella octavia. (2015). Pengaruh Good Corporate Governance, Karakteristik Perusahaan Dan Ukuran Kap Terhadap Fee Audit Eksternal. Jurnal Akuntansi Bisnis, XIII(26), 174–194.
Davidson, W. N., Jiraporn, P., & DaDalt, P. J. (2005). Causes and Consequences of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.592542
DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics 3, 183–199. https://doi.org/10.21608/ejchem.2010.1261
Dhimadhanu, R. (2016). Pengaruh Asimetri Informasi, Fee Audit, dan Tenur Audit Terhadap Kualitas Audit Pada Perusahaan Perusahaan Non-Keuangan yang Terdaftar Pada LQ-45. Jurnal Fakultas Ekonomi, 05(01), 43–53.
El-Gammal, W. (2012). Determinants of Audit Fees: Evidence from Lebanon. International Business Research, 5(11), 136–145. https://doi.org/10.5539/ibr.v5n11p136
Fierda, Gunawan, H., & Purnamasari, P. (2015). Pengaruh Audit Rotation dan Audit Tenur terhadap Kualitas Audit dengan Fee Audit Sebagai Variabel Pemoderasi. Prosding Ilmu Ekonomi, 1–10.
Geiger, M. A., & K. Raghunandan. (2002). Auditor Tenure and Audit Quality. Autiding: A Journal of Practice and Theory, 21(1), 187–196.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro.
Ginting, S., & Fransisca, E. (2014). Analisis Faktor – Faktor Yang Mempengaruhi Pergantian Kantor Akuntan Publik Pada Perusahaan Manufaktur Di Bursa Malaysia. Jurnal Wira Ekonomi Mikroskil, 4(01), 1–10.
Hamid, A. (2013). Pengaruh Tenur KAP dan Ukuran KAP Terhadap Kualitas Audit. Jurnal Universitas Negeri Padang, 1.
Hoitash, R., Markelevich, A., & Barragato, C. A. (2007). Auditor Fees and Audit Quality. Managerial Auditing Journal, 22(8), 761–786. https://doi.org/10.1108/02686900710819634
Standar Profesional Akuntan Publik, (2011).
Peraturan Pengurus Nomor 2 tahun 2016 Tentang Penentuan Imbalan Jasa Audit Laporan Keuangan, (2016).
Standar Profesional Akuntan Publik, (2016).
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 305–360. https://doi.org/10.1177/0018726718812602
Johnson, V. E., Khurana, I. K., & REYNOLDS, J. K. (2002). Audit-Firm Tenure and the Quality of Financial Reports. Contemporary Accounting Research, 19(4), 637–660. https://doi.org/10.1506/LLTH-JXQV-8CEW-8MXD
Junaidi, & Nurdiono. (2016). Kualitas Audit Perspektif Opini Going Concern.
Jung, S. J., Kim, B. J., & Chung, J. R. (2016). The association between abnormal audit fees and audit quality after IFRS adoption Evidence from Korea. International Journal of Accounting and Information Management, 24(3), 252–271. https://doi.org/10.1108/IJAIM-07-2015-0044
Kalanjati, D. S., Nasution, D., Jonnergård, K., & Sutedjo, S. (2019). Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations. Asian Review of Accounting, 27(4), 639–660. https://doi.org/10.1108/ARA-10-2018-0182
Kasznik, R. (1999). On the Association between Voluntary Disclosure and Earnings Management. Journal of Accounting Research, 37(1), 57. https://doi.org/10.2307/2491396
Kurniasih, M., & Rohman, A. (2014). Pengaruh Fee Audit, Audit Tenire, dan Rotasi Audit Terhadap Kualitas Audit. Diponegoro Journal of Accounting, 3(3), 1–10.
Leung, N. W., Liu, J. J., & Wong, B. (2019). The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality*. Asia-Pacific Journal of Accounting and Economics, 26(6), 684–708. https://doi.org/10.1080/16081625.2017.1404920
Martani, D., Rahmah, N. A., Fitriany, F., & Anggraita, V. (2021). Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4. Cogent Economics and Finance, 9(1). https://doi.org/10.1080/23322039.2021.1901395
Peraturan Menteri Keuangan Republik Indonesia Nomor 17/PMK.01/2008 Tentang Jasa Akuntan Publik, (2008).
Mgbame, C. O., Eragbhe, E., & Osazuwa, N. P. (2012). Audit Partner Tenure and Audit Quality: An Empirical Analysis. European Journal of Business and Management, 4(7).
Mulyadi. (2009). Auditing. Salemba Empat.
Nindita, C., & Siregar, S. V. (2012). Analisis Pengaruh Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit di Indonesia. Jurnal Akuntansi Dan Keuangan, 14(2). https://doi.org/10.9744/jak.14.2.91-104
Novrilia, H., Arza, F. I., & Sari, V. F. (2019). Pengaruh Fee Audit, Audit Tenure, dan Reputasi KAP Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). Jurnal Eksplorasi Akuntansi, 1(1), 256–276. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/2
Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keungan Nomor 29 /POJK.04/2016 Tentang Laporan Tahunan Emiten atau Perusahaan Publik.
Permana, K. X., Pamudji, H. S., & Si, M. (2012). Pengaruh Masa Perikatan Audit dan Ukuran KAP Terhadap Kualitas Audit. Skripsi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro Semarang, 1–27. http://eprints.undip.ac.id/35649/
Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 186–196. https://doi.org/10.23917/reaksi.v4i3.9492
Siregar, S. V., Amarullah, F., Wibowo, A., & Anggraita, V. (2012). Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia Article. Asian Journal of Business and Accounting, 5(1), 55–74.
Suwardjono. (2014). Teori Akuntansi (Perekayasaan Pelaporan Keuangan) Edisi Ketiga. BPFE.
Undang-Undang Republik Indonesia Nomor 5 Tahun 2011, (2011).
Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit Quality: a Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 23, 153. http://proquest.umi.com/pqdlink?did=820921231&Fmt=7&clientId=16532&RQT=309&VName=PQD
Yolanda, S., Arza, F. I., & Halmawati, H. (2019). Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 1(2), 543–555. https://doi.org/10.24036/jea.v1i2.94
.png)
.png)
