PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023

CAHYANI, ANNASTASIA RETNO and Daud, Rochmawati and Adhitama, Fardinant (2025) PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023. Undergraduate thesis, Sriwijiaya University.

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Abstract

This research aims to analyze the influence of audit fees, audit tenure, audit rotation, and company size on audit quality in banking companies listed on the Indonesia Stock Exchange during the 2019-2024 period. Audit quality is a key factor in ensuring the integrity of financial reports and building stakeholder trust. The long duration of audit tenure can result in habituation, which has the potential to reduce audit quality if not managed well, the impact of auditor rotation on objectivity and audit quality, company size is used to evaluate how company size is related to audit quality, tends to have a better internal control system and use more professional auditor services. The research results show that audit fees influence audit quality, auditors who receive higher fees tend to provide better audit results. Audit tenure does not show any influence on audit quality, due to the length of the engagement period. Audit rotation does not show an impact on audit quality, this is due to the market's reluctance to explore in depth the impact of auditor rotation. Company size influences audit quality, large companies tend to have better audit quality because the services of more competent auditors are more effective. These findings provide insight for regulators, audit practitioners and stakeholders in understanding the dynamics that influence audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fee Audit, Audit Tenure, Rotasi Audit, Ukuran Perusahaan, Kualitas Audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Annastasia Retno Cahyani
Date Deposited:	21 Jan 2025 02:32
Last Modified:	21 Jan 2025 02:32
URI:	http://repository.unsri.ac.id/id/eprint/165863

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