Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia
The purpose of this research is to determine the effect of auditor independence, audit tenure, and audit fee both partially and simultaneously on the audit quality.This research uses primary data collected through the distribution of questionnaires in audit firm listed in Capital Market Accountant F...
| Váldodahkkit: | , |
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| Materiálatiipa: | Conference or Workshop Item |
| Giella: | English |
| Almmustuhtton: |
Elsevier Ltd.
2014
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| Fáttát: | |
| Liŋkkat: | https://repo.uum.edu.my/id/eprint/13394/1/44.pdf |
| _version_ | 1825803177525510144 |
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| author | Rahmina, Listya Yuniastuti Agoes, Sukrisno |
| author_facet | Rahmina, Listya Yuniastuti Agoes, Sukrisno |
| author_sort | Rahmina, Listya Yuniastuti |
| collection | UUM |
| description | The purpose of this research is to determine the effect of auditor independence, audit tenure, and audit fee both partially and simultaneously on the audit quality.This research uses primary data collected through the distribution of questionnaires in audit firm listed in Capital Market Accountant Forum – FAPM in Indonesia. The population of research are senior auditor, supervisors, managers, and partners positions and worked on the audit firm member of FAPM.The results of this research show that in general auditor independence, audit tenure, and audit fee have a positive influence on audit quality.The test Coefficient of Determination result of 21.4% indicates that the audit quality can be explained by variations in auditor independence, audit tenure, and audit fee, while the remaining 78,6% is explained by other variables that are not used in this research, such as auditor's size, auditor's industry specialization, and audit risk. To improve the audit quality, Indonesian Institute of Public Accountants (IAPI) should set up an Independent Audit Review Boards and the recent mandatory rotation of audit partners and public accountant firm should follow the IFAC Code of Ethics for Professional Accountants revised in July 2009, which requires audit partner rotation every seven years for public interest entities. |
| first_indexed | 2024-07-04T05:52:34Z |
| format | Conference or Workshop Item |
| id | uum-13394 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:34Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | eprints |
| spelling | uum-133942016-04-18T06:10:56Z https://repo.uum.edu.my/id/eprint/13394/ Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia Rahmina, Listya Yuniastuti Agoes, Sukrisno HF5601 Accounting The purpose of this research is to determine the effect of auditor independence, audit tenure, and audit fee both partially and simultaneously on the audit quality.This research uses primary data collected through the distribution of questionnaires in audit firm listed in Capital Market Accountant Forum – FAPM in Indonesia. The population of research are senior auditor, supervisors, managers, and partners positions and worked on the audit firm member of FAPM.The results of this research show that in general auditor independence, audit tenure, and audit fee have a positive influence on audit quality.The test Coefficient of Determination result of 21.4% indicates that the audit quality can be explained by variations in auditor independence, audit tenure, and audit fee, while the remaining 78,6% is explained by other variables that are not used in this research, such as auditor's size, auditor's industry specialization, and audit risk. To improve the audit quality, Indonesian Institute of Public Accountants (IAPI) should set up an Independent Audit Review Boards and the recent mandatory rotation of audit partners and public accountant firm should follow the IFAC Code of Ethics for Professional Accountants revised in July 2009, which requires audit partner rotation every seven years for public interest entities. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13394/1/44.pdf Rahmina, Listya Yuniastuti and Agoes, Sukrisno (2014) Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.083 doi:10.1016/j.sbspro.2014.11.083 doi:10.1016/j.sbspro.2014.11.083 |
| spellingShingle | HF5601 Accounting Rahmina, Listya Yuniastuti Agoes, Sukrisno Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia |
| title | Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia |
| title_full | Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia |
| title_fullStr | Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia |
| title_full_unstemmed | Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia |
| title_short | Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia |
| title_sort | influence of auditor independence audit tenure and audit fee on audit quality of members of capital market accountant forum in indonesia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/13394/1/44.pdf |
| work_keys_str_mv | AT rahminalistyayuniastuti influenceofauditorindependenceaudittenureandauditfeeonauditqualityofmembersofcapitalmarketaccountantforuminindonesia AT agoessukrisno influenceofauditorindependenceaudittenureandauditfeeonauditqualityofmembersofcapitalmarketaccountantforuminindonesia |