Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit
The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2021-06-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/315 |
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| _version_ | 1849314375610925056 |
|---|---|
| author | Ananto Prabowo Desy Ria Wibawa |
| author_facet | Ananto Prabowo Desy Ria Wibawa |
| author_sort | Ananto Prabowo |
| collection | DOAJ |
| description | The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report is essential for decision-making purposes both internally and externally. This research is quantitative by utilizing secondary data. The analysis uses multiple regressions. The research showed that public accountants’ tenure and rotation have a positive impact but not significant on audit quality, where tenure and rotation on accounting firms have a negative impact but do not significantly influence audit quality. |
| format | Article |
| id | doaj-art-e7ac7e4a046849809c7f7cadb2d28844 |
| institution | Kabale University |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2021-06-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-e7ac7e4a046849809c7f7cadb2d288442025-08-20T03:52:28ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762021-06-0151113010.46367/jas.v5i1.315315Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi AuditAnanto Prabowo0Desy Ria Wibawa1Universitas Tanri Abeng, Jakarta, IndonesiaUniversitas Tanri Abeng, Jakarta, IndonesiaThe purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report is essential for decision-making purposes both internally and externally. This research is quantitative by utilizing secondary data. The analysis uses multiple regressions. The research showed that public accountants’ tenure and rotation have a positive impact but not significant on audit quality, where tenure and rotation on accounting firms have a negative impact but do not significantly influence audit quality.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/315accrual discretionaryaudit qualityaudit rotationaudit tenureearnings management |
| spellingShingle | Ananto Prabowo Desy Ria Wibawa Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit JAS (Jurnal Akuntansi Syariah) accrual discretionary audit quality audit rotation audit tenure earnings management |
| title | Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit |
| title_full | Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit |
| title_fullStr | Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit |
| title_full_unstemmed | Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit |
| title_short | Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit |
| title_sort | tingkat kualitas audit perusahaan keluarga terhadap tenur dan rotasi audit |
| topic | accrual discretionary audit quality audit rotation audit tenure earnings management |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/315 |
| work_keys_str_mv | AT anantoprabowo tingkatkualitasauditperusahaankeluargaterhadaptenurdanrotasiaudit AT desyriawibawa tingkatkualitasauditperusahaankeluargaterhadaptenurdanrotasiaudit |