THE EFFECT OF AUDIT TENURE, AUDIT FEE, AND SIZE OF PUBLIC ACCOUNTANT OFFICES ON AUDIT QUALITY (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2018) = PENGARUH AUDIT TENURE, AUDIT FEE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

Sembiring, Priscila Apriani and Sidharta, Juaniva and Sembiring, Carolina F (2021) THE EFFECT OF AUDIT TENURE, AUDIT FEE, AND SIZE OF PUBLIC ACCOUNTANT OFFICES ON AUDIT QUALITY (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2018) = PENGARUH AUDIT TENURE, AUDIT FEE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Fundamental Management Journal, 6 (1). pp. 20-45. ISSN 2540 9220

[img] Text
PENGARUHAUDITTENUREAUDITFEEDANUKURANKANTOR.pdf

Download (1MB)
Official URL: http://ejournal.uki.ac.id/index.php/jm

Abstract

Audit quality is the most important thing that must be considered in the audit process, because of that the author needs to do research’s and the research’s was carried out with the purpose to knowing of audit tenure, audit fee, and size of audit firm. The samples of this research’s comes from a secondary to a manufacturing company and listed in Indonesia Stock Exchange during the period of the year 2014-2018. The author used research methods with quantitative analysis techniques, with data that is generated from annual financial reports on manufacturing companies. The results of this research’s showed that audit fee has a significant effect on audit quality. But, audit tenure and size of audit firm have not a significant effect. Testing the hypothesis used by linear regression analysis method with SPSS version 25.0 through. Keywords: audit quality, audit tenure, audit fee, and size of audit firm.

Item Type: Article
Subjects: SOCIAL SCIENCES > Public finance > Public accounting. Auditing
SOCIAL SCIENCES > Management
Depositing User: Ms Mentari Simanjuntak
Date Deposited: 26 Aug 2021 03:51
Last Modified: 08 Oct 2024 11:46
URI: http://repository.uki.ac.id/id/eprint/4941

Actions (login required)

View Item View Item