Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality

East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived trut...

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Main Authors: Denari Dhahana Edtiyarsih, Erina Sudaryati, Sasongko Budisusetyo
Format: Article
Language:English
Published: STIE Perbanas Surabaya 2021-06-01
Series:Indonesian Accounting Review
Subjects:
Online Access:https://journal.perbanas.ac.id/index.php/tiar/article/view/2000/pdf
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author Denari Dhahana Edtiyarsih
Erina Sudaryati
Sasongko Budisusetyo
author_facet Denari Dhahana Edtiyarsih
Erina Sudaryati
Sasongko Budisusetyo
author_sort Denari Dhahana Edtiyarsih
collection DOAJ
description East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.
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spelling doaj.art-8a1706262b3843d69789e5bb8ece1e7e2022-12-21T21:55:51ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2021-06-01111778110.14414/tiar.v11i1.2000Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit qualityDenari Dhahana Edtiyarsih0Erina Sudaryati1Sasongko Budisusetyo2Airlangga University, Surabaya, East Java, IndonesiaAirlangga University, Surabaya, East Java, IndonesiaSTIE Perbanas, Surabaya, East Java, IndonesiaEast Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.https://journal.perbanas.ac.id/index.php/tiar/article/view/2000/pdfabnormal audit feeaudit quality
spellingShingle Denari Dhahana Edtiyarsih
Erina Sudaryati
Sasongko Budisusetyo
Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality
Indonesian Accounting Review
abnormal audit fee
audit quality
title Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality
title_full Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality
title_fullStr Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality
title_full_unstemmed Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality
title_short Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality
title_sort interpretation of the traditional proverb jer basuki mawa beya on abnormal audit fees in the context of improving audit quality
topic abnormal audit fee
audit quality
url https://journal.perbanas.ac.id/index.php/tiar/article/view/2000/pdf
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AT sasongkobudisusetyo interpretationofthetraditionalproverbjerbasukimawabeyaonabnormalauditfeesinthecontextofimprovingauditquality