Enhancing Audit Quality: Investigating Impact of Audit Fees, Audit Tenure, and Audit Rotation
Keywords:
Audit Quality, Audit Fees, Audit Tenure, Audit Rotation
Abstract
This research was conducted to investigate improving audit quality through several ways, including audit fees, audit tenure, and audit rotation. This research was conducted by taking a sample of companies in Indonesia listed on the IDX during 2020 to 2022, so 826 data were found. From the course of this research, it was found that audit fees can positively affect audit quality, audit tenure can negatively affect audit quality, and audit rotation can positively affect audit quality. This research contributes to decision making for principals in improving audit quality for the companies they own.
References
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Agustini, T. (2020). The Effect Of Audit Fees, Tenure And Audit Rotation On Audit Quality On The Indonesia Stock Exchange. Putera University Batam.
Angela, A., Miharja, M., Wijantini, W., & Farhana, S. (2019). The Effect Of Audit Tenure On Audit Quality In Public Companies In Indonesia. Indonesian Accounting And Finance Studies, 2(2), 224-250. Https://Doi.Org/10.21632/Saki.2.2.224-250
Ardani, S. V. (2017). The Effect Of Audit Tenure, Audit Rotation, Audit Fee On Audit Quality With Audit Committee As Moderating Variable. Journal Of Accounting, 6(1), 1-12. Www.Idx.Co.Id
Ardianingsih, A. (2014). The Effect Of Audit Committee, Length Of Audit Engagement And Audit Capacity Stress On Audit Quality. Pena Journal Of Science And Technology, 26 (2), 77-94.
Arens, A. A., Elder, R. J., & Beasley, M. S. (N.D.). Auditing And Assurance Services. Fourth Edition.
Aronmwan, E. J., Ashafoke, T. O., & Mgbame, C. O. (2013). Audit Firm Reputation And Audit Quality. European Journal Of Business And Management, 5(7), 2222-2839.
Arvyanti, H. O., & Budiyono, I. (2019). Effect Of Audit Fee, Audit Tenure And Kap Rotation On Audit Quality In Indonesia Stock Exchange (Study At Manufacturing Companies Listed On The Stock Exchange Years 2012-2016). Journal Of Islamic Banking And Finance, 3(2), 125-138. Issn: 2654-8569.
Cahyati, W. N., Hariyanto, E., Setyadi, E. J., & Inayati, N. I. (2021). The Effect Of Audit Rotation, Audit Tenure, Audit Fees, And Audit Committee On Audit Quality (Study Of Food And Beverage Companies Listed On The Indonesia Stock Exchange 2014-2019). Ratio: Review Of Indonesian Contemporary Accounting, 2(1), 51-62. Https://Doi.Org/10.30595/Ratio.V2i1.10372
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Damayanti, E. W., Aufa, M., & Gresik, U. M. (2022). The Effect Of Audit Fee And Audit Tenure On Audit Quality. 1(3), 497-512.
Darya, K., & Puspitasari, S. A. (2017). Kap Reputation, Audit Tenure, Client Company Size And Audit Quality (Study On Lq 45 Companies In Indonesia). Journal Of Finance And Banking, 13(2), 97. Https://Doi.Org/10.35384/Jkp.V13i2.49
Effendi, E., & Ulhaq, R. D. (2021). The Effect Of Audit Tenure, Auditor Reputation, Company Size And Audit Committee On Audit Quality. Jimea: Mea Scientific Journal (Scientific Journal Of Management, Economics And Accounting), 5(2), 1475-1504.
Fauzan Prasetia, I., & Yuniarti Rozali, R. D. (2016). The Effect Of Audit Tenure, Audit Rotation And Kap Reputation On Audit Quality (Study Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2011-2014). Aset Journal (Accounting Research), 8(1), 39. Https://Doi.Org/10.17509/Jaset.V8i1.4020
Fitriany, F., Utama, S., Martani, D., & Rosietta, H. (2016). The Effect Of Tenure, Rotation And Specialization Of Public Accounting Firms (Kap) On Audit Quality: Comparison Before And After Kap Rotation Regulation In Indonesia. Journal Of Accounting And Finance, 17(1), 12-27. Https://Doi.Org/10.9744/Jak.17.1.12-27
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Jaiman, E., Sunarsih, N. M., & Munidewi, I. . B. (2022). The Effect Of Audit Fees, Audit Rotation, Audit Tenure, Company Size And Auditor Specialization On Audit Quality In Manufacturing Companies Listed On The Indonesia Stock Exchange 2018-2020. Kharisma Journal, 4(2), 440-448.
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Kurniasih, Rohman. (2014). The Effect Of Audit Fees, Audit Tenure, And Audit Rotation On Audit Quality.
Laili, N. I. (2021). The Effect Of Audit Fees, Audit Tenure, Audit Rotation On Audit Quality With The Audit Committee As A Moderating Variable In Financial Sector Companies Listed On The Indonesia Stock Exchange. Ebi Journal, 3(1), 32-37. Https://Doi.Org/10.52061/Ebi.V3i1.32
Lestari, G. A. W., & Putri, I. G. A. M. A. (2017). The Effect Of Corporate Governance, Political Connections And Leverage On Tax Avoidance.
Mauliana, E., & Laksito, H. (2021). 32977-72095-1-Sm. 10(1981), 1-15.
Mirda, Ade Imam. (2020). The Effect Of Leverage, Liquidity, And Audit Quality On Tax Avoidance. 2507(February), 1-9.
Ninik Adriani, N. (2017). The Effect Of Audit Fees, Audit Tenure, Audit Rotation And Auditor Reputation On Audit Quality. Https://Journals.Ums.Ac.Id/Index.Php/Reaksi/Article/View/5559/3971
Panjaitan, C. M., & Chariri, A. (2014). The Effect Of Tenure, Kap Size And Auditor Specialization On Audit Quality. Diponegoro Journal Of Accounting, 3(3), 1-12. Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Accounting
Permatasari, I. Y., & Astuti, C. D. (2019). The Effect Of Audit Fees, Auditor Rotation, And Kap Reputation On Audit Quality. Trisakti Journal Of Accounting, 5(1), 81-94. Https://Doi.Org/10.25105/Jat.V5i1.4839
Pramaswaradana, I. G. N. I., & Astika, I. B. P. (2017). The Effect Of Audit Tenure, Audit Fees, Auditor Rotation, Auditor Specialization, And Publication Age On Audit Quality.
Priana, G. N., Suciwati, D. P., Ayuni, N. W. D., & Pratiwi, N. M. W. D. (2021). The Effect Of Audit Fees, Audit Tenure, Workload, And Due Professional Care On Audit Quality At Public Accounting Firms In Bali. 9th National Symposium On Vocational Accounting (Snav), 9(1), 158-163.
Saputra, W. B. A. (2018). The Effect Of Independence, Auditor Experience And Auditor Professional Skepticism On Audit Quality (Empirical Study At Non Big 4 Public Accounting Firms In Surabaya And Malang City). Brawijaya University.
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. Indonesian Accounting And Finance Research, 4(3), 186-196. Https://Doi.Org/10.23917/Reaksi.V4i3.9492
Setiawan, L., & Fitriany, F. (2011). The Effect Of Workload And Auditor Specialization On Audit Quality With Audit Committee Quality As A Moderating Variable. Indonesian Journal Of Accounting And Finance, 8(1), 36-53. Https://Doi.Org/10.21002/Jaki.2011.03
Sugiyono. (2022). Qualitative, Quantitative And R&D Methods. Alfabeta.
Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). The Effect Of Company Size, Profitability, Solvency, Audit Quality, Audit Opinion, Audit Committee On Audit Report Lag. Krisna: Collection Of Accounting Research, 13(1), 1-13. Https://Doi.Org/10.22225/Kr.13.1.2021.1-13
Taufiqah Julia Wardani, Bambang, & Iman Waskito. (2022). The Effect Of Audit Fees, Audit Tenure, And Audit Rotation On Audit Quality (Study Of Manufacturing Companies Listed On The Indonesia Stock Exchange 2018-2020). Journal Of Accounting Student Research, 2(1), 112-124. Https://Doi.Org/10.29303/Risma.V2i1.189
Yadiati, W.&Mubarok, A. (2017). Financial Reporting Quality: Theoretical And Empirical Studies. Kencana.
Yustari, N. L. G. W., Merawati, L. K., & Yuliastuti, I. A. N. (2021). The Effect Of Audit Fees, Audit Tenure, Hood Rotation, Client Company Size, And Auditor Independence On Audit Quality In Consumer Goods Industry Companies Listed On The Indonesia Stock Exchange. Karma (Accounting Student Research Works), 1(1), 101-111.
Agustini, T. (2020). The Effect Of Audit Fees, Tenure And Audit Rotation On Audit Quality On The Indonesia Stock Exchange. Putera University Batam.
Angela, A., Miharja, M., Wijantini, W., & Farhana, S. (2019). The Effect Of Audit Tenure On Audit Quality In Public Companies In Indonesia. Indonesian Accounting And Finance Studies, 2(2), 224-250. Https://Doi.Org/10.21632/Saki.2.2.224-250
Ardani, S. V. (2017). The Effect Of Audit Tenure, Audit Rotation, Audit Fee On Audit Quality With Audit Committee As Moderating Variable. Journal Of Accounting, 6(1), 1-12. Www.Idx.Co.Id
Ardianingsih, A. (2014). The Effect Of Audit Committee, Length Of Audit Engagement And Audit Capacity Stress On Audit Quality. Pena Journal Of Science And Technology, 26 (2), 77-94.
Arens, A. A., Elder, R. J., & Beasley, M. S. (N.D.). Auditing And Assurance Services. Fourth Edition.
Aronmwan, E. J., Ashafoke, T. O., & Mgbame, C. O. (2013). Audit Firm Reputation And Audit Quality. European Journal Of Business And Management, 5(7), 2222-2839.
Arvyanti, H. O., & Budiyono, I. (2019). Effect Of Audit Fee, Audit Tenure And Kap Rotation On Audit Quality In Indonesia Stock Exchange (Study At Manufacturing Companies Listed On The Stock Exchange Years 2012-2016). Journal Of Islamic Banking And Finance, 3(2), 125-138. Issn: 2654-8569.
Cahyati, W. N., Hariyanto, E., Setyadi, E. J., & Inayati, N. I. (2021). The Effect Of Audit Rotation, Audit Tenure, Audit Fees, And Audit Committee On Audit Quality (Study Of Food And Beverage Companies Listed On The Indonesia Stock Exchange 2014-2019). Ratio: Review Of Indonesian Contemporary Accounting, 2(1), 51-62. Https://Doi.Org/10.30595/Ratio.V2i1.10372
Sutani, & Khairani. (2018). No Effect Of Audit Fees, Audit Tenure, Audit Delay And Audit Committee On Audit Quality. Journaltitle.
Damayanti, E. W., Aufa, M., & Gresik, U. M. (2022). The Effect Of Audit Fee And Audit Tenure On Audit Quality. 1(3), 497-512.
Darya, K., & Puspitasari, S. A. (2017). Kap Reputation, Audit Tenure, Client Company Size And Audit Quality (Study On Lq 45 Companies In Indonesia). Journal Of Finance And Banking, 13(2), 97. Https://Doi.Org/10.35384/Jkp.V13i2.49
Effendi, E., & Ulhaq, R. D. (2021). The Effect Of Audit Tenure, Auditor Reputation, Company Size And Audit Committee On Audit Quality. Jimea: Mea Scientific Journal (Scientific Journal Of Management, Economics And Accounting), 5(2), 1475-1504.
Fauzan Prasetia, I., & Yuniarti Rozali, R. D. (2016). The Effect Of Audit Tenure, Audit Rotation And Kap Reputation On Audit Quality (Study Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2011-2014). Aset Journal (Accounting Research), 8(1), 39. Https://Doi.Org/10.17509/Jaset.V8i1.4020
Fitriany, F., Utama, S., Martani, D., & Rosietta, H. (2016). The Effect Of Tenure, Rotation And Specialization Of Public Accounting Firms (Kap) On Audit Quality: Comparison Before And After Kap Rotation Regulation In Indonesia. Journal Of Accounting And Finance, 17(1), 12-27. Https://Doi.Org/10.9744/Jak.17.1.12-27
Indonesiana.id. (2021). The Challenge Of Maintaining Audit Quality During The Covid-19 Pandemic. Https://Www.Indonesiana.Id/Read/147490/Tantangan-Menjaga-Kualitas-Audit-Pada-Masa-Pandemi-Covid-19
Jaiman, E., Sunarsih, N. M., & Munidewi, I. . B. (2022). The Effect Of Audit Fees, Audit Rotation, Audit Tenure, Company Size And Auditor Specialization On Audit Quality In Manufacturing Companies Listed On The Indonesia Stock Exchange 2018-2020. Kharisma Journal, 4(2), 440-448.
Jensen, M. C. And Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics.
Quality, P., Against, A., Report, K., On, K., Financing, P., & Registered, Y. (2022). Fair Value Journal. 4(3), 1575-1583.
Kurniasih, Rohman. (2014). The Effect Of Audit Fees, Audit Tenure, And Audit Rotation On Audit Quality.
Laili, N. I. (2021). The Effect Of Audit Fees, Audit Tenure, Audit Rotation On Audit Quality With The Audit Committee As A Moderating Variable In Financial Sector Companies Listed On The Indonesia Stock Exchange. Ebi Journal, 3(1), 32-37. Https://Doi.Org/10.52061/Ebi.V3i1.32
Lestari, G. A. W., & Putri, I. G. A. M. A. (2017). The Effect Of Corporate Governance, Political Connections And Leverage On Tax Avoidance.
Mauliana, E., & Laksito, H. (2021). 32977-72095-1-Sm. 10(1981), 1-15.
Mirda, Ade Imam. (2020). The Effect Of Leverage, Liquidity, And Audit Quality On Tax Avoidance. 2507(February), 1-9.
Ninik Adriani, N. (2017). The Effect Of Audit Fees, Audit Tenure, Audit Rotation And Auditor Reputation On Audit Quality. Https://Journals.Ums.Ac.Id/Index.Php/Reaksi/Article/View/5559/3971
Panjaitan, C. M., & Chariri, A. (2014). The Effect Of Tenure, Kap Size And Auditor Specialization On Audit Quality. Diponegoro Journal Of Accounting, 3(3), 1-12. Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Accounting
Permatasari, I. Y., & Astuti, C. D. (2019). The Effect Of Audit Fees, Auditor Rotation, And Kap Reputation On Audit Quality. Trisakti Journal Of Accounting, 5(1), 81-94. Https://Doi.Org/10.25105/Jat.V5i1.4839
Pramaswaradana, I. G. N. I., & Astika, I. B. P. (2017). The Effect Of Audit Tenure, Audit Fees, Auditor Rotation, Auditor Specialization, And Publication Age On Audit Quality.
Priana, G. N., Suciwati, D. P., Ayuni, N. W. D., & Pratiwi, N. M. W. D. (2021). The Effect Of Audit Fees, Audit Tenure, Workload, And Due Professional Care On Audit Quality At Public Accounting Firms In Bali. 9th National Symposium On Vocational Accounting (Snav), 9(1), 158-163.
Saputra, W. B. A. (2018). The Effect Of Independence, Auditor Experience And Auditor Professional Skepticism On Audit Quality (Empirical Study At Non Big 4 Public Accounting Firms In Surabaya And Malang City). Brawijaya University.
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. Indonesian Accounting And Finance Research, 4(3), 186-196. Https://Doi.Org/10.23917/Reaksi.V4i3.9492
Setiawan, L., & Fitriany, F. (2011). The Effect Of Workload And Auditor Specialization On Audit Quality With Audit Committee Quality As A Moderating Variable. Indonesian Journal Of Accounting And Finance, 8(1), 36-53. Https://Doi.Org/10.21002/Jaki.2011.03
Sugiyono. (2022). Qualitative, Quantitative And R&D Methods. Alfabeta.
Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). The Effect Of Company Size, Profitability, Solvency, Audit Quality, Audit Opinion, Audit Committee On Audit Report Lag. Krisna: Collection Of Accounting Research, 13(1), 1-13. Https://Doi.Org/10.22225/Kr.13.1.2021.1-13
Taufiqah Julia Wardani, Bambang, & Iman Waskito. (2022). The Effect Of Audit Fees, Audit Tenure, And Audit Rotation On Audit Quality (Study Of Manufacturing Companies Listed On The Indonesia Stock Exchange 2018-2020). Journal Of Accounting Student Research, 2(1), 112-124. Https://Doi.Org/10.29303/Risma.V2i1.189
Yadiati, W.&Mubarok, A. (2017). Financial Reporting Quality: Theoretical And Empirical Studies. Kencana.
Yustari, N. L. G. W., Merawati, L. K., & Yuliastuti, I. A. N. (2021). The Effect Of Audit Fees, Audit Tenure, Hood Rotation, Client Company Size, And Auditor Independence On Audit Quality In Consumer Goods Industry Companies Listed On The Indonesia Stock Exchange. Karma (Accounting Student Research Works), 1(1), 101-111.
Published
2024-03-31
How to Cite
Putra, R., & Prastiwi, D. (2024, March 31). Enhancing Audit Quality: Investigating Impact of Audit Fees, Audit Tenure, and Audit Rotation. MIZANIA: Jurnal Ekonomi Dan Akuntansi, 4(1), 499-514. https://doi.org/https://doi.org/10.47776/mizania.v4i1.889
Section
Articles
