The Effect of Audit Tenure, Audit Rotation and Head Reputation on Audit Quality

Fitri Fajar, Riyani and Maidani, Maidani and Novita Wahyu Setyawati, Novita and Cahyadi Husadha, CH (2021) The Effect of Audit Tenure, Audit Rotation and Head Reputation on Audit Quality. Journal of Reseacrh in Business, Economics, and Education, 3 (3). pp. 1767-1998. ISSN 2686-6056

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Abstract

This study aims to examine the effect of audit tenure, audit rotation and KAP's reputation on audit quality. The type of data used in this study is secondary data, namely the data of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2018. The research method used is multiple linear regression analysis to test the effect of audit tenure, audit rotation and reputation of the public accountant firm. partial and simultaneous audit quality. Discretionary accruals are used as a proxy for audit quality. The results showed that simultaneous variables of audit tenure, audit rotation and KAP reputation did not significantly influence audit quality. While partially audit tenure and audit rotation have no effect on audit quality, and KAP reputation has a significant effect on audit quality.

Item Type: Article
Subjects: Ilmu Sosial > Ekonomi > Akuntansi > Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
KODE PRODI: KODEPRODI62201#Akuntansi
Creators:
CreatorsNIM/NIDN
Fitri Fajar, RiyaniUNSPECIFIED
Maidani, Maidani0308058605
Novita Wahyu Setyawati, Novita0319067107
Cahyadi Husadha, CH0304068209
Depositing User: Maidani Maidani
Date Deposited: 30 Aug 2021 02:30
Last Modified: 30 Aug 2021 02:30
URI: http://repository.ubharajaya.ac.id/id/eprint/10712

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