The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable

IF 2.5 4区 管理学 Q2 BUSINESS, FINANCE
Humaira Dinda Mulyadi, D. Suryandari
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引用次数: 0

Abstract

Transparency of financial reports is one of the important things for decision-makers. In proving that financial statement information has been presented fairly, companies need independent parties, one of which is the audit services provided by the Public Accounting Firm (PAF). Good or bad Audit Quality for the information presented really depends on the auditor in carrying out his duties. This research was conducted at Financial Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. This research was conducted using quantitative methods and sample selection using purposive sampling method. The analysis used in this research is binary logistic regression. The results showed that Audit Tenure and Audit Rotation had no effect on Audit Quality, Client's Company Size had a negative effect on Audit Quality, and Audit Fees had a positive effect on Audit Quality. Audit Fee Interactions are unable to moderate the effect of Audit Tenure and Audit Rotation on Audit Quality, while Audit Fee Interactions are able to weaken the influence of Client's Company Size on Audit Quality. Suggestions from this research are expected to all companies that have high complexity to choose a PAF that suits the audit needs and not too pressurize the Audit Fee given. In addition, companies need to pay attention to Audit Tenure again by considering from a cost-benefit analysis point of view. For future researchers, it is expected to extend the research period and use Audit Quality proxies, population, methods, and analysis tools outside of this study.
以审计费用为调节变量的审计任期、审计轮转和客户公司规模对审计质量的影响
财务报告的透明度是决策者关注的重要问题之一。为了证明财务报表信息的公允性,公司需要独立的各方,其中之一就是由会计师事务所(PAF)提供的审计服务。所提交信息的审计质量的好坏,实际上取决于审计师履行其职责的程度。这项研究是在2015 - 2019年在印度尼西亚证券交易所(IDX)上市的金融部门公司进行的。本研究采用定量方法,采用有目的抽样方法进行样本选择。本研究使用的分析是二元逻辑回归。结果表明,审计任期和审计轮转对审计质量没有影响,客户公司规模对审计质量有负向影响,审计费用对审计质量有正向影响。审计费用交互作用不能调节审计任期和审计轮转对审计质量的影响,而审计费用交互作用能够减弱客户公司规模对审计质量的影响。本研究建议所有复杂性较高的公司选择适合审计需要的PAF,而不会给审计费用带来太大压力。此外,公司需要从成本效益分析的角度重新关注审计任期。对于未来的研究人员,预计将延长研究期限,并在本研究之外使用审计质量代理、人口、方法和分析工具。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
3.30
自引率
4.80%
发文量
25
期刊介绍: Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.
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