The influence of audit fee, audit tenure, audit rotation and client company size on audit quality
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Published:
Dec 31, 2022
Keywords:
Agency theory, Audit rotation, Audit tenure, Fee audit, Size of company
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Articles
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Abstract
The objective of this research was to examine the influence of the fee audit, audit tenure, audit rotation, size of company and audit quality on financial sector enterprise. Fee audit, audit tenure, audit rotation and size of company as the independent variable. Audit Quality as the dependent variable. This study uses the basic theory is the agency theory. This study used secondary data obtained from the Indonesia Stock Exchange (IDX) during the period 2012-2014. The sampling process was done by using purposive sampling method and this study used 141 observations. The analyzing method to examine hypothesis was logistic regression analysis. The results shows that the size of company influence the audit quality. But for the fee audit, audit tenure, audit rotation no influence the audit quality.
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How to Cite
Ramdani, R. (2022). The influence of audit fee, audit tenure, audit rotation and client company size on audit quality. Indonesia Auditing Research Journal, 11(4), 151–161. https://doi.org/10.35335/arj.v11i4.6
References
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Beale, L. M. (2004). Book-tax conformity and the corporate tax shelter debate: Assessing the proposed Section 475 mark-to-market safe harbor. Va. Tax Rev., 24, 301.
Boynton, W. C., & Johnson, R. N. (2005). Modern auditing: Assurance services and the integrity of financial reporting. John Wiley & Sons.
Dewi, A. C. (2016). Pengaruh Pengalaman Kerja, Kompetensi, Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Jurnal Profita: Kajian Ilmu Akuntansi, 4(8).
Elias, R. (2008). Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing. Managerial Auditing Journal.
Febriyanti, N. M. D., & Mertha, I. M. (2014). Pengaruh masa perikatan audit, rotasi kap, ukuran perusahaan klien, dan ukuran kap pada kualitas audit. E-Jurnal Akuntansi, 7(2).
Fernando, G. D., Abdel‐Meguid, A. M., & Elder, R. J. (2010). Audit quality attributes, client size and cost of equity capital. Review of Accounting and Finance.
Francis, J. R. (2004). What do we know about audit quality? The British Accounting Review, 36(4), 345–368.
Guarte, J. M., & Barrios, E. B. (2006). Estimation under purposive sampling. Communications in Statistics-Simulation and Computation, 35(2), 277–284.
Hamid, A. (2013). Pengaruh Tenur KAP Dan Ukuran KAP Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurnal Akuntansi, 1(1).
Hartadi, B. (2012). Pengaruh fee audit, rotasi kap, dan reputasi auditor terhadap kualitas audit di Bursa Efek Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(1), 84–104.
Hastuti, S. (2010). Kualitas Audit Ditinjau dari Kompetensi dan Independensi Akuntan Publik. MAKSI, 10.
Januarti, I. (2011). Analisis Faktor-Faktor yang Mempengaruhi Perusahaan di Indonesia Melakukan Auditor Switching. SNA XIV" Green Concern: Peran Akuntan Dalam Mewujudkan Bisnis Yang Sustainable".
Kurnianingsih, M., & Rohman, A. (2014). Pengaruh fee audit, audit tenure, dan rotasi audit terhadap kualitas audit. Diponegoro Journal of Accounting, 549–558.
Kurniasih, M., & Rohman, A. (2014). Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur Go Public yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012). Fakultas Ekonomika dan Bisnis.
Lacey, A., & Luff, D. (2001). Qualitative data analysis. Trent focus Sheffield.
Leech, N. L., & Onwuegbuzie, A. J. (2007). An array of qualitative data analysis tools: A call for data analysis triangulation. School Psychology Quarterly, 22(4), 557.
Lennox, C. S., & Pittman, J. (2008). Big five audits and accounting fraud. Available at SSRN 1137829.
Mayasari, I. (2013). Pengaruh Profesionalisme Auditor Dan Masa Perikatan Audit Terhadap Kualitas Audit (Penelitian Pada Kantor Akuntan Publik di Bandung yang Terdaftar di BAPEPAM LK). Skripsi Jumal Akutansi UNIKOM.
Mignolo, W. D. (2009). Epistemic disobedience, independent thought and decolonial freedom. Theory, Culture & Society, 26(7–8), 159–181.
Nasser, A. T. A., Wahid, E. A., Nazri, S. N. F. S. M., & Hudaib, M. (2006). Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia. Managerial Auditing Journal.
Olagunju, A. (2011). An empirical analysis of the impact of auditors independence on the credibility of financial statement in Nigeria. Research Journal of Finance and Accounting, 2(3), 82–99.
Priyohadi, N. D. (2013). PERSPEKTIF PSIKOLOGI SOSIAL–INDUSTRI DALAM MENELAAH BUDAYA KORPORASI PADA PERUSAHAAN BUMN PASCA PRIVATISASI, RELEVANSI KONSEPTUAL DENGAN FENOMENA MIGRASI. Wacana, 5(2).
Putra, I. G. C. (2013). Kualitas Audit Kantor Akuntan Publik Di Bali Ditinjau Dari Time Budget Pressure, Risiko Kesalahan, Dan Kompleksitas Audit. Jurnal Ilmiah Akuntansi Dan Humanika, 2(2).
Quick, R., & Warming‐Rasmussen, B. (2015). An experimental analysis of the effects of non‐audit services on auditor independence in appearance in the European Union: Evidence from Germany. Journal of International Financial Management & Accounting, 26(2), 150–187.
Rai, N., & Thapa, B. (2015). A study on purposive sampling method in research. Kathmandu: Kathmandu School of Law, 5.
Rennie, M. D., Kopp, L. S., & Lemon, W. M. (2010). Exploring trust and the auditor-client relationship: Factors influencing the auditor’s trust of a client representative. Auditing: A Journal of Practice & Theory, 29(1), 279–293.
Ritchie, J., & Spencer, L. (2002). Qualitative data analysis for applied policy research. In Analyzing qualitative data (pp. 187–208). Routledge.
Rosnidah, I. (2010). Kualitas Audit: Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi, 14(3), 329–336.
Saputra, W. (2015). The impact of auditor’s independence on audit quality: A theoretical approach. International Journal of Scientific & Technology Research, 4(12), 348–353.
Sinaga, A. M., & GHOZALI, I. (2011). Pengaruh Elemen Good Corporate Governance (gcg) Terhadap Pelaporan Corporate Social Responsibility (Csr) Pada Sektor Perbankan di Indonesia. Universitas Diponegoro.
Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (Vol. 11). John Wiley & Sons.
Sofyan, A., Nurazlina, N., & Veronica, A. (2015). Pengaruh sosialisasi perpajakan, pelayanan fiskus, pengetahuan pajak, persepsi pengetahuan korupsi, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi (WPOP) pada KPP Pratama Senapelan Pekanbaru. Riau University.
Taringan, M. U., & Bangun, P. (2013). Pengaruh kompetensi, etika, dan fee audit terhadap kualitas audit. Jurnal Akuntansi.
Wallman, S. M. H. (1996). The future of accounting, part III: Reliability and auditor independence. Accounting Horizons, 10(4), 76.
Yuen, D. C. Y., Law, P. K. F., Lu, C., & Guan, J. Q. (2013). Dysfunctional auditing behaviour: empirical evidence on auditors’ behaviour in Macau. International Journal of Accounting & Information Management, 21(3), 209–226.
Beale, L. M. (2004). Book-tax conformity and the corporate tax shelter debate: Assessing the proposed Section 475 mark-to-market safe harbor. Va. Tax Rev., 24, 301.
Boynton, W. C., & Johnson, R. N. (2005). Modern auditing: Assurance services and the integrity of financial reporting. John Wiley & Sons.
Dewi, A. C. (2016). Pengaruh Pengalaman Kerja, Kompetensi, Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Jurnal Profita: Kajian Ilmu Akuntansi, 4(8).
Elias, R. (2008). Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing. Managerial Auditing Journal.
Febriyanti, N. M. D., & Mertha, I. M. (2014). Pengaruh masa perikatan audit, rotasi kap, ukuran perusahaan klien, dan ukuran kap pada kualitas audit. E-Jurnal Akuntansi, 7(2).
Fernando, G. D., Abdel‐Meguid, A. M., & Elder, R. J. (2010). Audit quality attributes, client size and cost of equity capital. Review of Accounting and Finance.
Francis, J. R. (2004). What do we know about audit quality? The British Accounting Review, 36(4), 345–368.
Guarte, J. M., & Barrios, E. B. (2006). Estimation under purposive sampling. Communications in Statistics-Simulation and Computation, 35(2), 277–284.
Hamid, A. (2013). Pengaruh Tenur KAP Dan Ukuran KAP Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurnal Akuntansi, 1(1).
Hartadi, B. (2012). Pengaruh fee audit, rotasi kap, dan reputasi auditor terhadap kualitas audit di Bursa Efek Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(1), 84–104.
Hastuti, S. (2010). Kualitas Audit Ditinjau dari Kompetensi dan Independensi Akuntan Publik. MAKSI, 10.
Januarti, I. (2011). Analisis Faktor-Faktor yang Mempengaruhi Perusahaan di Indonesia Melakukan Auditor Switching. SNA XIV" Green Concern: Peran Akuntan Dalam Mewujudkan Bisnis Yang Sustainable".
Kurnianingsih, M., & Rohman, A. (2014). Pengaruh fee audit, audit tenure, dan rotasi audit terhadap kualitas audit. Diponegoro Journal of Accounting, 549–558.
Kurniasih, M., & Rohman, A. (2014). Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur Go Public yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012). Fakultas Ekonomika dan Bisnis.
Lacey, A., & Luff, D. (2001). Qualitative data analysis. Trent focus Sheffield.
Leech, N. L., & Onwuegbuzie, A. J. (2007). An array of qualitative data analysis tools: A call for data analysis triangulation. School Psychology Quarterly, 22(4), 557.
Lennox, C. S., & Pittman, J. (2008). Big five audits and accounting fraud. Available at SSRN 1137829.
Mayasari, I. (2013). Pengaruh Profesionalisme Auditor Dan Masa Perikatan Audit Terhadap Kualitas Audit (Penelitian Pada Kantor Akuntan Publik di Bandung yang Terdaftar di BAPEPAM LK). Skripsi Jumal Akutansi UNIKOM.
Mignolo, W. D. (2009). Epistemic disobedience, independent thought and decolonial freedom. Theory, Culture & Society, 26(7–8), 159–181.
Nasser, A. T. A., Wahid, E. A., Nazri, S. N. F. S. M., & Hudaib, M. (2006). Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia. Managerial Auditing Journal.
Olagunju, A. (2011). An empirical analysis of the impact of auditors independence on the credibility of financial statement in Nigeria. Research Journal of Finance and Accounting, 2(3), 82–99.
Priyohadi, N. D. (2013). PERSPEKTIF PSIKOLOGI SOSIAL–INDUSTRI DALAM MENELAAH BUDAYA KORPORASI PADA PERUSAHAAN BUMN PASCA PRIVATISASI, RELEVANSI KONSEPTUAL DENGAN FENOMENA MIGRASI. Wacana, 5(2).
Putra, I. G. C. (2013). Kualitas Audit Kantor Akuntan Publik Di Bali Ditinjau Dari Time Budget Pressure, Risiko Kesalahan, Dan Kompleksitas Audit. Jurnal Ilmiah Akuntansi Dan Humanika, 2(2).
Quick, R., & Warming‐Rasmussen, B. (2015). An experimental analysis of the effects of non‐audit services on auditor independence in appearance in the European Union: Evidence from Germany. Journal of International Financial Management & Accounting, 26(2), 150–187.
Rai, N., & Thapa, B. (2015). A study on purposive sampling method in research. Kathmandu: Kathmandu School of Law, 5.
Rennie, M. D., Kopp, L. S., & Lemon, W. M. (2010). Exploring trust and the auditor-client relationship: Factors influencing the auditor’s trust of a client representative. Auditing: A Journal of Practice & Theory, 29(1), 279–293.
Ritchie, J., & Spencer, L. (2002). Qualitative data analysis for applied policy research. In Analyzing qualitative data (pp. 187–208). Routledge.
Rosnidah, I. (2010). Kualitas Audit: Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi, 14(3), 329–336.
Saputra, W. (2015). The impact of auditor’s independence on audit quality: A theoretical approach. International Journal of Scientific & Technology Research, 4(12), 348–353.
Sinaga, A. M., & GHOZALI, I. (2011). Pengaruh Elemen Good Corporate Governance (gcg) Terhadap Pelaporan Corporate Social Responsibility (Csr) Pada Sektor Perbankan di Indonesia. Universitas Diponegoro.
Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (Vol. 11). John Wiley & Sons.
Sofyan, A., Nurazlina, N., & Veronica, A. (2015). Pengaruh sosialisasi perpajakan, pelayanan fiskus, pengetahuan pajak, persepsi pengetahuan korupsi, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi (WPOP) pada KPP Pratama Senapelan Pekanbaru. Riau University.
Taringan, M. U., & Bangun, P. (2013). Pengaruh kompetensi, etika, dan fee audit terhadap kualitas audit. Jurnal Akuntansi.
Wallman, S. M. H. (1996). The future of accounting, part III: Reliability and auditor independence. Accounting Horizons, 10(4), 76.
Yuen, D. C. Y., Law, P. K. F., Lu, C., & Guan, J. Q. (2013). Dysfunctional auditing behaviour: empirical evidence on auditors’ behaviour in Macau. International Journal of Accounting & Information Management, 21(3), 209–226.
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