PENGARUH AUDIT TENURE TERHADAP KUALITAS AUDIT

Authors

  • Aulia Dewi Gizta STIE Pembangunan Tanjungpinang
  • Nurfitri Zulaika STIE Pembangunan Tanjungpinang

Keywords:

Audit Tenure, Audit Quality

Abstract

The purpose of this study was to examine the effect of Audit Tenure on audit quality. The population of this research is all auditors at Public Accounting Firms in the Riau Islands Province. The sample in this study used a saturated sampling technique, which allows researchers to collect data from the entire auditor population. The samples in this study were all auditors, partners, senior auditors and junior auditors who actively worked at 10 Public Accounting Firms in the Riau Islands Province. The total number of respondents in this study was 52 auditors. The data collection method was carried out using a questionnaire method. The results of this research indicate that Audit Tenure influences audit quality.

References

Anastasia dan Meiden, Carmel. (2015). Studi Empiris Atas Kualitas Audit. PROSIDING SEMINAR NASIONAL MULTI DISIPLIN ILMU & CALL FOR PAPERS UNISBANK (SENDI_U). ISBN: 978-979-3649-81-8

Ariestanti, N. L. D., & Latrini, M. Y. (2019). Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit. E-Jurnal Akuntansi, 27, 1231. https://doi.org/10.24843/eja.2019.v27.i02.p15

Aritonang, J. A. A., & Darmawati, D. (2022). Pengaruh Rotasi Audit, Audit Capacity Stress Dan Audit Tenure Terhadap Kualitas Audit. Jurnal Ekonomi Trisakti, 2(2), 1425–1436. https://doi.org/10.25105/jet.v2i2.14898

Berisha, B. (2021). Long-term Auditor-client relationship and its effects on the audit quality. 7(2), 123–129.

De Angelo, L.E. 1981. Auditor Size and and Audit Quality. Agustus. P. 113-127. Journal of Accounting and Economics. (Desember) pp. 183-199.

Edyatami, N.F. & Sukarmanto, E. 2020. Pengaruh Audit Tenure, Audit Capacity Stress dan Komite Audit terhadap Kualitas Audit. Prosiding Akuntansi, 6(1): 199–202. Tersedia di http://jea.ppj.unp.ac.id/index.php/jea/issue/view/5.

Hamid, Abdul. 2013. Pengaruh Tenur KAP Dan Ukuran KAP Terhadap Kualitas Audit. Skripsi Universitas Negeri Padang.

Jensen, M., C., dan W. Meckling, 1976. “Theory of the firm: Managerial behavior, agency cost and ownership structure”, Journal of Finance Economic 3:305- 360, di-download dari http://www.nhh.no/for/courses/spring/eco420/jensenmeckling-76.pdf

Latifhah, S., Oktaroza, M. L., & Sukarmanto, E. (2019). Pengaruh Fee Audit dan Audit Tenur Terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Bandung). Prosiding Akuntansi, 5(1), 62–67.

Marsista, G. A. M., Merawati, L. K., & Yuliastuti, I. A. N. (2021). Pengaruh Kompetensi, Independensi, Akuntabilitas, Kompleksitas Tugas Dan Audit Tenure Terhadap Kualitas Audit. Jurnal Kharisma, Vol. 3 No(E-ISSN 2716-2710), 162–172.

Nabila, F., & Hartinah, S. (2021). Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Governance, 2(1), 40. https://doi.org/10.24853/jago.2.1.40-52

Riswan, Nurdiono, Evana, E., & Dan Agrianti. (2020). Effects Of Moderating Variables On Audit Tenure and Audit Quality. International Journal of Scientific and Technology Research, 9(3), 431–439.

Sugiyono (2015). Metode Penelitian Kombinasi (Mix Methods). Bandung: Alfabeta.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta, CV.

Zaputra, A. R. R. (2022). Pengaruh Independensi, Time Budget Pressure terhadap Kualitas Audit. Jurnal Riset Akuntansi dan Perbankan Vol 16 No 1 Februari 2022. Hal 609-627. ISSN 2088-5008. E-ISSN 2722-4104

Downloads

Published

2023-11-15

How to Cite

Aulia Dewi Gizta, & Nurfitri Zulaika. (2023). PENGARUH AUDIT TENURE TERHADAP KUALITAS AUDIT. Juremi: Jurnal Riset Ekonomi, 3(3), 319–326. Retrieved from https://mail.bajangjournal.com/index.php/Juremi/article/view/7043

Issue

Section

Articles