Pengaruh Ukuran Perusahaan, Leverage, Biaya Audit, Audit Tenure, Dan Cash Flow Operation (CFO) Terhadap Kualitas Audit
DOI:
https://doi.org/10.51903/kompak.v17i2.2054Kata Kunci:
Kualitas audit; ukuran perusahaan; leverage; biaya audit; audit tenure; cash flow operationAbstrak
Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.
Referensi
Aini, A. N., & Napitupulu, H. (2023). The Influence of Operating Cash Flow , Net Income , Depreciation Expenses , and Amortization Expenses on Cash Flow Forecasting at PT . Bank XYZ. 4(3), 126–135.
Al Ani, M. K., & Chong, H. G. (2021). Interplay between Accounting Conservatism, Auditing Conservatism and Quality of Earnings in Oman. SSRN Electronic Journal, 1(1), 167–205. https://doi.org/10.2139/ssrn.3808383
Amran, A., Susanto, E., Kalsum, U., Fitrianti, F., & Muslim, M. (2021). The Effect of Company Complexity and Company Size Against Audit Fees. Point of View Research Accounting and Auditing, 2(1), 59–65.
Ariyanto S.E, T., Fanani SE, D. Z., & Ak, M. (2020). The Influence of Social Ties, Audit Tenure and Audit Fee towards Audit Quality. International Journal of Advances in Scientific Research and Engineering, 06(10), 138–145. https://doi.org/10.31695/ijasre.2020.33902
Awadallah, E. (2020). Measuring the Effectiveness of Selected Corporate Governance Practices and Their Implications for Audit Quality: Evidence from Qatar. Afro-Asian Journal of Finance and Accounting, 10(1), 24–47. https://doi.org/10.1504/AAJFA.2020.104402
Bahraini, S., Endri, E., Santoso, S., Hartati, L., & Pramudena, S. M. (2021). Determinants of Firm Value: A Case Study of the Food and Beverage Sector of Indonesia. Journal of Asian Finance, 8(6), 839–0847. https://doi.org/10.13106/jafeb.2021.vol8.no6.0839
Cahyanti, C. N., Hastuti, A. W., & Werdiningsih, S. (2022). The Effect of Financial Distress, Company Size, Asset Growth, Auditor Switching, Audit Tenure and Audit Fee on Audit Quality(Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2019). International Journal of Scientific and Academic Research, 02(01), 01–10. https://doi.org/10.54756/ijsar.2022.v.2.101
Carp, M., & Istrate, C. (2021). Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market. Sustainability (Switzerland), 13(12). https://doi.org/10.3390/su13126924
Che, L., Hope, O. K., & Langli, J. C. (2020). How Big-4 Firms Improve Audit Quality. Management Science, 66(10), 4552–4572. https://doi.org/10.1287/mnsc.2019.3370
Choiriah, S. (2022). Effect of Leverage and Free Cash Flow on Earnings Management with an Independent Audit Committee as a Moderation. Journal of Economics, Finance and Management Studies, 05(12), 3633–3638. https://doi.org/10.47191/jefms/v5-i12-21
Dao, M., Xu, H., & Liu, L. (2019). Impact of The Disclosure of Audit Engagement Partners on Audit Quality: Evidence from The USA. International Journal of Auditing, 23(1), 112–124. https://doi.org/10.1111/ijau.12149
DeAngelo, L. E. (1981). Auditor Size and Audit Fees. Journal of Accounting and Economics, 3(3), 183–199.
Durand, D. (1952). Costs of Debt and Equity Funds for Business: Trends and Problems of Measurement. NBER.
Ewert, R., & Wagenhofer, A. (2019). Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality. Journal of Accounting Research, 57(1), 121–168. https://doi.org/10.1111/1475-679X.12251
Fisher, M. R., & Baumol, W. J. (1962). Business Behavior, Value, and Growth. The Economic Journal, 72(287), 708–711.
Francis, J. R. (2023). What Exactly Do We Mean by Audit Quality? Accounting in Europe, 1–11. https://doi.org/10.1080/17449480.2023.2247410
Gah, A. D. (2020). A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market. Iranian Journal of Accounting, Auditing and Finance, 4(1), 1–17. https://doi.org/10.22067/ijaaf.2020.39255
Ghofir, A., & Yusuf. (2020). Effect of Firm Size and Leverage on Earning Management. Journal of Industrial Engineering & Management Research, 1(3), 218–225.
Hakim, S., Pasaribu, E. D. S., Gulo, D., Katharina, N., & Kalsum, U. (2023). Analysis of Cash Flow from Operating Activities, Cash Flow from Investing Activities, Cash Flow from Financing Activities, Gross Profit Margin, and Earnings per Share on The Stock Price. Priviet Social Sciences Journal, 3(9), 1–9. https://doi.org/10.55942/pssj.v3i9.240
Hamdani, R., & Shareza Hafiz, M. (2020). Exploring the Professionalism and Dysfunctional Behavior of Public Accountants on Audit Quality Analysis of the effectiveness and behavior of public sector institutions against corruption View project Exploring the Professionalism and Dysfunctional Behavi. Integrative Business and Economics Research, February, 9–19.
Hardi, H., Wiguna, M., Hariyani, E., & Putra, A. A. (2020). Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion. The Journal of Asian Finance, Economics and Business, 7(11), 169–176. https://doi.org/10.13106/jafeb.2020.vol7.no11.169
Hasangapon, M., Iskandar, D., Purnama, E. D., & Tampubolon, L. D. (2021). The Effect Of Firm Size And Total Assets Turnover (Tato) On Firm Value Mediated By Profitability In Wholesale And Retail Sector Companies. Primanomics : Jurnal Ekonomi & Bisnis, 19(3), 49–63. https://doi.org/10.31253/pe.v19i3.635
Hermanto, H., & Dewinta, A. (2023). Pengaruh Ukuran Perusahaan, Efisiensi Perusahaan, Likuiditas, Kekuatan Pasar, Pertumbuhan Perusahaan Dan Leverage Terhadap Profitabilitas. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 846–871. https://doi.org/10.31955/mea.v7i2.3060
Hisar, R., Suharna, J., Amiruddin, A., & Cahyadi, L. (2021). Pengaruh ROA Dan DER Terhadap Return Saham Publik. Forum Ilmiah Universitas Esa Unggul, 18(2), 178–189.
Houge, T., & Loughran, T. (2000). Cash Flow Is King? Cognitive Errors by Investors. In Journal of Psychology and Financial Markets (Vol. 1, Issues 3–4). Routledge. https://doi.org/10.1207/s15327760jpfm0134_2
Irianto, D. I. (2022). The The Effect of Audit Tenure, Auditor’s Reputation and Time Budget Pressure on Audit Quality. Journal of Applied Managerial Accounting, 6(1), 1–9. https://doi.org/10.30871/jama.v6i1.3967
Islamiyati, D., & Faruqi, F. (2023). Effect of Financial Performance and Company Size on Share Value. Research of Accounting and Governance, 1(1), 33–42. https://doi.org/10.58777/rag.v1i1.10
Ismail, A. H., Merejok, N. binti M., Dangi, M. R. M., & Saad, S. (2019). Does Audit Quality Matters in Malaysian Public Sector Auditing? International Journal of Financial Research, 10(3), 203–215. https://doi.org/10.5430/ijfr.v10n3p203
Jaya, I. M. L. M. (2021). Earnings Management: Sebuah Monograf Berbagai Kajian tentang Manajemen Laba, Fraudelant Financial Statement dan Forensic Pajak di Indonesia. Penapersada.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Kanakriyah, R. (2020). Model to determine main factors used to measure audit fees. Academy of Accounting and Financial Studies Journal, 24(2), 1–13.
Karnawati, Y.-. (2020). Kompetensi Dan Perspektif Feminin Dalam Audit. Jurnal Ekonomi : Journal of Economic, 11(1). https://doi.org/10.47007/jeko.v11i1.3041
Karnawati, Y., & Handayani, S. (2022). Analisis Faktor-faktor yang Berpengaruh Terhadap Audit Delay. Jurnal Ekonomi : Journal of Economic, 13(1), 1–9.
Kasih, R. T., & Indrati, M. (2024). Pengaruh Ukuran Perusahaan, Likuiditas, Arus Kas Aktivitas Operasi, Dan Perputaran Total Aset Terhadap Return Saham. Jurnal Ilmiah Wahana Pendidikan, Maret2024, 10(5), 732-749, 1(January), 188–194. https://doi.org/https://doi.org/10.5281/zenodo.10544775
Kasznik, R. (1999). On the Association Between Voluntary Disclosure and Earnings Management. Journal of Accounting Research, 37(1), 57–81. https://doi.org/10.2307/2491396
Kemenkeu. (2015). Peraturan Pemerintah Republik Indonesia Nomor 20 Tahun 2015 Tentang Praktik Akuntan Publik. Kemenkeu.Go.Id.
Kemenperin. (2023). Kemenperin Mendorong Ekspansi Industri Makanan dan Minuman ke Pasar Global. Kemenperin.Go.Id.
Kominfo. (2023, March). Siap Tampil di HM 2023, Industri Mamin Akan Pamerkan Teknologi Industri 4.0. Kominfo.Go.Id.
Kusumawati, A., & Syamsuddin, S. (2019). The Effect of Auditor Quality to Professional Skepticsm and its Relationship to Audit Quality. International Journal of Law and Management, 60(4), 998–1008. https://doi.org/10.1108/IJLMA-03-2017-0062
Mansi, S. A., Maxwell, W. F., & Miller, D. P. (2004). Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. Journal of Accounting Research, 42(4), 755–793. https://doi.org/10.1111/j.1475-679X.2004.00156.x
Markonah, Salim, A., & Franciska, J. (2020). Effect of Profitability, Leverage, and Liquidity to the Firm Value. Dinasti International Journal of Economics, Finance & Accounting, 1(1), 1–12. https://doi.org/10.31933/DIJEFA
Martani, D., Rahmah, N. A., Fitriany, F., & Anggraita, V. (2021). Impact of Audit Tenure and Audit Rotation on the Audit Quality: Big 4 vs Non Big 4. Cogent Economics & Finance, 9(1). https://doi.org/10.1080/23322039.2021.1901395
Meidawati, N., & Assidiqi, A. (2019). The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Jurnal Akuntansi Dan Auditing Indonesia, 117–128.
Morasa, J., Bawono, I. R., & Laksana, R. D. (2024). Impact of a Company’s Size and Audit Tenure on Audit Quality in Indonesia. Journal of Hunan University Natural Sciences, 51(3). https://doi.org/10.55463/issn.1674-2974.51.3.7
Mulyadi, H. D., & Suryandari, D. (2021). The Effect of Audit Tenure, Audit Rotation and Client’s Company Size on Audit Quality with Audit Fee as Moderating Variable. Accounting and Finance Studies, 1(3), 232–246. https://doi.org/10.47153/afs13.1792021
Muslim, M., Ahmad, H., Rahim, S., & ARPelu, M. F. (2020). Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence. Journal of Auditing, Finance, and Forensic Accounting, 8(2), 67–75. https://doi.org/10.21107/jaffa.v8i2.8349
Nur, D. I. (2023). Impact of Company Characteristics on Leverage of the Textile and Garment Sector in the Indonesia Stock Exchange. Journal of Economics, Finance and Management Studies, 06(02), 901–910. https://doi.org/10.47191/jefms/v6-i2-34
Nwoye, C. M., Anichebe, A. S., & Osegbu, I. F. (2021). Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria e. Athens Journal of Business & Economics, 7(2), 173–202. https://doi.org/10.30958/ajbe.7-2-4
Odin, R., & Oziegbe, D. J. (2022). Auditors’ Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence from Nigeria. The Romanian Economic Journal, 84, 54–68. https://doi.org/10.24818/rej/2022/84/05
Okereke, L. C., Anyanwu, H. C., & Nwaigburu, K. O. (2023). Influence of Firm size on Audit Quality and Earnings Management Relationship: Evidence from Listed Manufacturing Firms in Nigeria. Journal of Accounting and Financial Management, 8(7), 163–179. https://doi.org/10.56201/jafm.v8.no7.2022.pg163.179
Olabisi, J., Kajola, S., Abioro, M., & Oworu, O. (2020). Determinants of Audit Quality: Evidence from Nigerian Listed Insurance Companies. Journal of Volgograd State University, 051(2), 182–192. https://doi.org/10.15688/ek.jvolsu.2020.2.17
Olowookere, J. K., Oluwatuyi, A. O., & Oladejo, M. O. (2022). Determinants Of Audit Quality Among Consumer Goods Companies Listed On The Nigerian Stock Exchange. SocioEconomic Challenges, 6(1), 113–122. https://doi.org/10.21272/sec.6(1).113-122.2022
Oranefo, P. C., & Egbunike, C. F. (2023). Gearing Ratio and Operating Cash Flow Performance of Quoted Manufacturing Firms in Nigeria. International Journal of Financial, Accounting, and Management (IJFAM), 4(4), 395–410.
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan. Ojk.Go.Id.
Panjaitan, V., & Haryanto, L. (2021). Determinan Biaya Audit Eksternal Pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Manajemen Esa Unggul, 9(1), 8–21.
Pinatik, S. (2021). The Effect of Auditor’s Emotional Intelligence, Competence, and Independence on Audit Quality. International Journal of Applied Business and International Management, 6(2), 55–67. https://doi.org/10.32535/ijabim.v6i2.1147
Pitrawiah, S., & Hendrani, A. (2024). Dampak Faktor Fundamental dan Umur Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan keuangan. 3(1), 13–28.
Pratiwi, A., Basyith, A., & Safitri, E. (2023). Disclosure of Green Banking, Profitability and Company Size on Company Value in Banking in Indonesia. International Journal of Finance Research, 4(2), 115–127. https://doi.org/10.47747/ijfr.v4i2.1211
Puspa, D. F., Nazaruddin, I., Yulistia M, R., & Minovia, A. F. (2022). Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia. Journal of Accounting and Investment, 24(1), 120–136. https://doi.org/10.18196/jai.v24i1.15903
Puspaningsih, A. (2021). The Effects of Audit Committee, Audit Tenure, Public Accounting Firm Reputation, and Audit Fee on Audit Quality. Review of Integrative Business and Economics Research, 10(3), 278–289.
Puspaningsih, A., & Analia, A. P. (2020). The Effect of Debt Default, Opinion Shopping, Audit Tenure and Company’s Financial Conditions on Going-concern Audit Opinions. Review of Integrative Business and Economics Research, 9(2), 115–127.
Ramadhan, A. P., & Sumardjo, M. (2021). Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion. European Journal of Business and Management Research, 6(2), 140–145. https://doi.org/10.24018/ejbmr.2021.6.2.817
Ramdani, R. (2022). The Influence of Audit Fee, Audit Tenure, Audit Rotation and Client Company Size on Audit Quality. Indonesia Auditing Research Journal, 11(4), 151–161. https://doi.org/https://doi.org/10.35335/arj.v11i4.6
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.
Ritho, B. M. (2023). Unravelling the Dynamics: The Effects of Leverage on the Financial Stability of Insurance Firms in Kenya. Journal of Finance and Accounting, 7(4), 42–62. https://doi.org/10.53819/81018102t4162
Rusmin, R., & Evans, J. (2019). Audit Quality and Audit Report Lag: Case of Indonesian Listed Companies. Asian Review of Accounting, 25(2), 191–210. https://doi.org/10.1108/ARA-06-2015-0062
Sihono, A., & Munandar, A. (2023). Moderating Effect of Audit Quality: The Case of Political Connection, Executive Compensation and Tax Aggressiveness. Jurnal Ekonomi Modernisasi, 19(1), 15–30.
Simunic, D. A. (1980). The Pricing of Audit Services: Theory and Evidence. In Journal of Accounting Research (Vol. 18, Issue 1). Wiley and Accounting Research Center.
Sitorus, R. R., & Syahputra, D. (2023). Pengaruh Likuiditas Dan Cash Flow Operation Terhadap Nilai Perusahaan serta dampaknya Terhadap Ketepatan Prediksi Saham. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 8(1), 51–62. https://doi.org/10.52447/jam.v8i1.6975
Soeparyono, R. D. (2020). The Effect of Financial Destress , Free Cash Flow , Profitability , and Leverage on Profit Management With Audit Quality As a Moderated Variable. PalArch’s Journal of Archaeology of Egypt/ Egyptology, 17(6), 7767–7786.
Subawa, N. S., Ningrat, F. A., Utami, M. S. M., Prabarini, N. S. D., Yanti, N. K. W., & Basmantra, I. N. (2024). Auditors Ability in Detecting Fraud: Evidence from External Auditor in Bali (B. Alareeni & A. Hamdan (eds.); pp. 506–515). Springer Nature Switzerland.
Susilawati, S., Toni, N., Teng, S. H., & Hutagalung, G. (2023). The Influence of KAP Size, Audit Fee and Audit Tenure on Audit Quality through Audit Rotation as an Intervening Variable (Case Study: Manufacturing Companies in the Multiple Industrial Sector Listed on the Indonesia Stock Exchange). International Journal of Social Science Research and Review, 6(5), 194–206.
Tania, D., Tarmizi, M. I., & Adrian, M. (2023). Determinants of Audit Quality in Companies That Conduct Initial Public Offerings. Journal of Accounting Science, 7(1), 54–62. https://doi.org/10.21070/jas.v7i1.1666
Toba, Y. (1975). A General Theory of Evidence as the Conceptual Foundation in Auditing Theory. The Accounting Review, 50(1), 7–24.
Triani, N. N. A., & Yanthi, M. D. (2020). The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia. Advances in Economics, Business and Management Research, 144(Afbe 2019), 261–265. https://doi.org/10.2991/aebmr.k.200606.044
Yahaya, O. A., & Onyabe, J. M. (2022). Do Audit Fee and Auditor Independence Influence Audit Quality? Asian Journal of Finance and Accounting, 14(1), 66–80. https://doi.org/10.5281/zenodo.7018516
Yanti, L. D., & Wijaya, M. D. W. D. (2020). Influence Of Auditor Switching, Audit Fee, Tenure Audit and Company Size To Audit Quality. ECo-Fin, 2(1), 9–15. https://doi.org/10.32877/ef.v2i1.150
Al Ani, M. K., & Chong, H. G. (2021). Interplay between Accounting Conservatism, Auditing Conservatism and Quality of Earnings in Oman. SSRN Electronic Journal, 1(1), 167–205. https://doi.org/10.2139/ssrn.3808383
Amran, A., Susanto, E., Kalsum, U., Fitrianti, F., & Muslim, M. (2021). The Effect of Company Complexity and Company Size Against Audit Fees. Point of View Research Accounting and Auditing, 2(1), 59–65.
Ariyanto S.E, T., Fanani SE, D. Z., & Ak, M. (2020). The Influence of Social Ties, Audit Tenure and Audit Fee towards Audit Quality. International Journal of Advances in Scientific Research and Engineering, 06(10), 138–145. https://doi.org/10.31695/ijasre.2020.33902
Awadallah, E. (2020). Measuring the Effectiveness of Selected Corporate Governance Practices and Their Implications for Audit Quality: Evidence from Qatar. Afro-Asian Journal of Finance and Accounting, 10(1), 24–47. https://doi.org/10.1504/AAJFA.2020.104402
Bahraini, S., Endri, E., Santoso, S., Hartati, L., & Pramudena, S. M. (2021). Determinants of Firm Value: A Case Study of the Food and Beverage Sector of Indonesia. Journal of Asian Finance, 8(6), 839–0847. https://doi.org/10.13106/jafeb.2021.vol8.no6.0839
Cahyanti, C. N., Hastuti, A. W., & Werdiningsih, S. (2022). The Effect of Financial Distress, Company Size, Asset Growth, Auditor Switching, Audit Tenure and Audit Fee on Audit Quality(Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2019). International Journal of Scientific and Academic Research, 02(01), 01–10. https://doi.org/10.54756/ijsar.2022.v.2.101
Carp, M., & Istrate, C. (2021). Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market. Sustainability (Switzerland), 13(12). https://doi.org/10.3390/su13126924
Che, L., Hope, O. K., & Langli, J. C. (2020). How Big-4 Firms Improve Audit Quality. Management Science, 66(10), 4552–4572. https://doi.org/10.1287/mnsc.2019.3370
Choiriah, S. (2022). Effect of Leverage and Free Cash Flow on Earnings Management with an Independent Audit Committee as a Moderation. Journal of Economics, Finance and Management Studies, 05(12), 3633–3638. https://doi.org/10.47191/jefms/v5-i12-21
Dao, M., Xu, H., & Liu, L. (2019). Impact of The Disclosure of Audit Engagement Partners on Audit Quality: Evidence from The USA. International Journal of Auditing, 23(1), 112–124. https://doi.org/10.1111/ijau.12149
DeAngelo, L. E. (1981). Auditor Size and Audit Fees. Journal of Accounting and Economics, 3(3), 183–199.
Durand, D. (1952). Costs of Debt and Equity Funds for Business: Trends and Problems of Measurement. NBER.
Ewert, R., & Wagenhofer, A. (2019). Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality. Journal of Accounting Research, 57(1), 121–168. https://doi.org/10.1111/1475-679X.12251
Fisher, M. R., & Baumol, W. J. (1962). Business Behavior, Value, and Growth. The Economic Journal, 72(287), 708–711.
Francis, J. R. (2023). What Exactly Do We Mean by Audit Quality? Accounting in Europe, 1–11. https://doi.org/10.1080/17449480.2023.2247410
Gah, A. D. (2020). A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market. Iranian Journal of Accounting, Auditing and Finance, 4(1), 1–17. https://doi.org/10.22067/ijaaf.2020.39255
Ghofir, A., & Yusuf. (2020). Effect of Firm Size and Leverage on Earning Management. Journal of Industrial Engineering & Management Research, 1(3), 218–225.
Hakim, S., Pasaribu, E. D. S., Gulo, D., Katharina, N., & Kalsum, U. (2023). Analysis of Cash Flow from Operating Activities, Cash Flow from Investing Activities, Cash Flow from Financing Activities, Gross Profit Margin, and Earnings per Share on The Stock Price. Priviet Social Sciences Journal, 3(9), 1–9. https://doi.org/10.55942/pssj.v3i9.240
Hamdani, R., & Shareza Hafiz, M. (2020). Exploring the Professionalism and Dysfunctional Behavior of Public Accountants on Audit Quality Analysis of the effectiveness and behavior of public sector institutions against corruption View project Exploring the Professionalism and Dysfunctional Behavi. Integrative Business and Economics Research, February, 9–19.
Hardi, H., Wiguna, M., Hariyani, E., & Putra, A. A. (2020). Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion. The Journal of Asian Finance, Economics and Business, 7(11), 169–176. https://doi.org/10.13106/jafeb.2020.vol7.no11.169
Hasangapon, M., Iskandar, D., Purnama, E. D., & Tampubolon, L. D. (2021). The Effect Of Firm Size And Total Assets Turnover (Tato) On Firm Value Mediated By Profitability In Wholesale And Retail Sector Companies. Primanomics : Jurnal Ekonomi & Bisnis, 19(3), 49–63. https://doi.org/10.31253/pe.v19i3.635
Hermanto, H., & Dewinta, A. (2023). Pengaruh Ukuran Perusahaan, Efisiensi Perusahaan, Likuiditas, Kekuatan Pasar, Pertumbuhan Perusahaan Dan Leverage Terhadap Profitabilitas. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 846–871. https://doi.org/10.31955/mea.v7i2.3060
Hisar, R., Suharna, J., Amiruddin, A., & Cahyadi, L. (2021). Pengaruh ROA Dan DER Terhadap Return Saham Publik. Forum Ilmiah Universitas Esa Unggul, 18(2), 178–189.
Houge, T., & Loughran, T. (2000). Cash Flow Is King? Cognitive Errors by Investors. In Journal of Psychology and Financial Markets (Vol. 1, Issues 3–4). Routledge. https://doi.org/10.1207/s15327760jpfm0134_2
Irianto, D. I. (2022). The The Effect of Audit Tenure, Auditor’s Reputation and Time Budget Pressure on Audit Quality. Journal of Applied Managerial Accounting, 6(1), 1–9. https://doi.org/10.30871/jama.v6i1.3967
Islamiyati, D., & Faruqi, F. (2023). Effect of Financial Performance and Company Size on Share Value. Research of Accounting and Governance, 1(1), 33–42. https://doi.org/10.58777/rag.v1i1.10
Ismail, A. H., Merejok, N. binti M., Dangi, M. R. M., & Saad, S. (2019). Does Audit Quality Matters in Malaysian Public Sector Auditing? International Journal of Financial Research, 10(3), 203–215. https://doi.org/10.5430/ijfr.v10n3p203
Jaya, I. M. L. M. (2021). Earnings Management: Sebuah Monograf Berbagai Kajian tentang Manajemen Laba, Fraudelant Financial Statement dan Forensic Pajak di Indonesia. Penapersada.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Kanakriyah, R. (2020). Model to determine main factors used to measure audit fees. Academy of Accounting and Financial Studies Journal, 24(2), 1–13.
Karnawati, Y.-. (2020). Kompetensi Dan Perspektif Feminin Dalam Audit. Jurnal Ekonomi : Journal of Economic, 11(1). https://doi.org/10.47007/jeko.v11i1.3041
Karnawati, Y., & Handayani, S. (2022). Analisis Faktor-faktor yang Berpengaruh Terhadap Audit Delay. Jurnal Ekonomi : Journal of Economic, 13(1), 1–9.
Kasih, R. T., & Indrati, M. (2024). Pengaruh Ukuran Perusahaan, Likuiditas, Arus Kas Aktivitas Operasi, Dan Perputaran Total Aset Terhadap Return Saham. Jurnal Ilmiah Wahana Pendidikan, Maret2024, 10(5), 732-749, 1(January), 188–194. https://doi.org/https://doi.org/10.5281/zenodo.10544775
Kasznik, R. (1999). On the Association Between Voluntary Disclosure and Earnings Management. Journal of Accounting Research, 37(1), 57–81. https://doi.org/10.2307/2491396
Kemenkeu. (2015). Peraturan Pemerintah Republik Indonesia Nomor 20 Tahun 2015 Tentang Praktik Akuntan Publik. Kemenkeu.Go.Id.
Kemenperin. (2023). Kemenperin Mendorong Ekspansi Industri Makanan dan Minuman ke Pasar Global. Kemenperin.Go.Id.
Kominfo. (2023, March). Siap Tampil di HM 2023, Industri Mamin Akan Pamerkan Teknologi Industri 4.0. Kominfo.Go.Id.
Kusumawati, A., & Syamsuddin, S. (2019). The Effect of Auditor Quality to Professional Skepticsm and its Relationship to Audit Quality. International Journal of Law and Management, 60(4), 998–1008. https://doi.org/10.1108/IJLMA-03-2017-0062
Mansi, S. A., Maxwell, W. F., & Miller, D. P. (2004). Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. Journal of Accounting Research, 42(4), 755–793. https://doi.org/10.1111/j.1475-679X.2004.00156.x
Markonah, Salim, A., & Franciska, J. (2020). Effect of Profitability, Leverage, and Liquidity to the Firm Value. Dinasti International Journal of Economics, Finance & Accounting, 1(1), 1–12. https://doi.org/10.31933/DIJEFA
Martani, D., Rahmah, N. A., Fitriany, F., & Anggraita, V. (2021). Impact of Audit Tenure and Audit Rotation on the Audit Quality: Big 4 vs Non Big 4. Cogent Economics & Finance, 9(1). https://doi.org/10.1080/23322039.2021.1901395
Meidawati, N., & Assidiqi, A. (2019). The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Jurnal Akuntansi Dan Auditing Indonesia, 117–128.
Morasa, J., Bawono, I. R., & Laksana, R. D. (2024). Impact of a Company’s Size and Audit Tenure on Audit Quality in Indonesia. Journal of Hunan University Natural Sciences, 51(3). https://doi.org/10.55463/issn.1674-2974.51.3.7
Mulyadi, H. D., & Suryandari, D. (2021). The Effect of Audit Tenure, Audit Rotation and Client’s Company Size on Audit Quality with Audit Fee as Moderating Variable. Accounting and Finance Studies, 1(3), 232–246. https://doi.org/10.47153/afs13.1792021
Muslim, M., Ahmad, H., Rahim, S., & ARPelu, M. F. (2020). Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence. Journal of Auditing, Finance, and Forensic Accounting, 8(2), 67–75. https://doi.org/10.21107/jaffa.v8i2.8349
Nur, D. I. (2023). Impact of Company Characteristics on Leverage of the Textile and Garment Sector in the Indonesia Stock Exchange. Journal of Economics, Finance and Management Studies, 06(02), 901–910. https://doi.org/10.47191/jefms/v6-i2-34
Nwoye, C. M., Anichebe, A. S., & Osegbu, I. F. (2021). Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria e. Athens Journal of Business & Economics, 7(2), 173–202. https://doi.org/10.30958/ajbe.7-2-4
Odin, R., & Oziegbe, D. J. (2022). Auditors’ Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence from Nigeria. The Romanian Economic Journal, 84, 54–68. https://doi.org/10.24818/rej/2022/84/05
Okereke, L. C., Anyanwu, H. C., & Nwaigburu, K. O. (2023). Influence of Firm size on Audit Quality and Earnings Management Relationship: Evidence from Listed Manufacturing Firms in Nigeria. Journal of Accounting and Financial Management, 8(7), 163–179. https://doi.org/10.56201/jafm.v8.no7.2022.pg163.179
Olabisi, J., Kajola, S., Abioro, M., & Oworu, O. (2020). Determinants of Audit Quality: Evidence from Nigerian Listed Insurance Companies. Journal of Volgograd State University, 051(2), 182–192. https://doi.org/10.15688/ek.jvolsu.2020.2.17
Olowookere, J. K., Oluwatuyi, A. O., & Oladejo, M. O. (2022). Determinants Of Audit Quality Among Consumer Goods Companies Listed On The Nigerian Stock Exchange. SocioEconomic Challenges, 6(1), 113–122. https://doi.org/10.21272/sec.6(1).113-122.2022
Oranefo, P. C., & Egbunike, C. F. (2023). Gearing Ratio and Operating Cash Flow Performance of Quoted Manufacturing Firms in Nigeria. International Journal of Financial, Accounting, and Management (IJFAM), 4(4), 395–410.
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan. Ojk.Go.Id.
Panjaitan, V., & Haryanto, L. (2021). Determinan Biaya Audit Eksternal Pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Manajemen Esa Unggul, 9(1), 8–21.
Pinatik, S. (2021). The Effect of Auditor’s Emotional Intelligence, Competence, and Independence on Audit Quality. International Journal of Applied Business and International Management, 6(2), 55–67. https://doi.org/10.32535/ijabim.v6i2.1147
Pitrawiah, S., & Hendrani, A. (2024). Dampak Faktor Fundamental dan Umur Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan keuangan. 3(1), 13–28.
Pratiwi, A., Basyith, A., & Safitri, E. (2023). Disclosure of Green Banking, Profitability and Company Size on Company Value in Banking in Indonesia. International Journal of Finance Research, 4(2), 115–127. https://doi.org/10.47747/ijfr.v4i2.1211
Puspa, D. F., Nazaruddin, I., Yulistia M, R., & Minovia, A. F. (2022). Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia. Journal of Accounting and Investment, 24(1), 120–136. https://doi.org/10.18196/jai.v24i1.15903
Puspaningsih, A. (2021). The Effects of Audit Committee, Audit Tenure, Public Accounting Firm Reputation, and Audit Fee on Audit Quality. Review of Integrative Business and Economics Research, 10(3), 278–289.
Puspaningsih, A., & Analia, A. P. (2020). The Effect of Debt Default, Opinion Shopping, Audit Tenure and Company’s Financial Conditions on Going-concern Audit Opinions. Review of Integrative Business and Economics Research, 9(2), 115–127.
Ramadhan, A. P., & Sumardjo, M. (2021). Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion. European Journal of Business and Management Research, 6(2), 140–145. https://doi.org/10.24018/ejbmr.2021.6.2.817
Ramdani, R. (2022). The Influence of Audit Fee, Audit Tenure, Audit Rotation and Client Company Size on Audit Quality. Indonesia Auditing Research Journal, 11(4), 151–161. https://doi.org/https://doi.org/10.35335/arj.v11i4.6
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.
Ritho, B. M. (2023). Unravelling the Dynamics: The Effects of Leverage on the Financial Stability of Insurance Firms in Kenya. Journal of Finance and Accounting, 7(4), 42–62. https://doi.org/10.53819/81018102t4162
Rusmin, R., & Evans, J. (2019). Audit Quality and Audit Report Lag: Case of Indonesian Listed Companies. Asian Review of Accounting, 25(2), 191–210. https://doi.org/10.1108/ARA-06-2015-0062
Sihono, A., & Munandar, A. (2023). Moderating Effect of Audit Quality: The Case of Political Connection, Executive Compensation and Tax Aggressiveness. Jurnal Ekonomi Modernisasi, 19(1), 15–30.
Simunic, D. A. (1980). The Pricing of Audit Services: Theory and Evidence. In Journal of Accounting Research (Vol. 18, Issue 1). Wiley and Accounting Research Center.
Sitorus, R. R., & Syahputra, D. (2023). Pengaruh Likuiditas Dan Cash Flow Operation Terhadap Nilai Perusahaan serta dampaknya Terhadap Ketepatan Prediksi Saham. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 8(1), 51–62. https://doi.org/10.52447/jam.v8i1.6975
Soeparyono, R. D. (2020). The Effect of Financial Destress , Free Cash Flow , Profitability , and Leverage on Profit Management With Audit Quality As a Moderated Variable. PalArch’s Journal of Archaeology of Egypt/ Egyptology, 17(6), 7767–7786.
Subawa, N. S., Ningrat, F. A., Utami, M. S. M., Prabarini, N. S. D., Yanti, N. K. W., & Basmantra, I. N. (2024). Auditors Ability in Detecting Fraud: Evidence from External Auditor in Bali (B. Alareeni & A. Hamdan (eds.); pp. 506–515). Springer Nature Switzerland.
Susilawati, S., Toni, N., Teng, S. H., & Hutagalung, G. (2023). The Influence of KAP Size, Audit Fee and Audit Tenure on Audit Quality through Audit Rotation as an Intervening Variable (Case Study: Manufacturing Companies in the Multiple Industrial Sector Listed on the Indonesia Stock Exchange). International Journal of Social Science Research and Review, 6(5), 194–206.
Tania, D., Tarmizi, M. I., & Adrian, M. (2023). Determinants of Audit Quality in Companies That Conduct Initial Public Offerings. Journal of Accounting Science, 7(1), 54–62. https://doi.org/10.21070/jas.v7i1.1666
Toba, Y. (1975). A General Theory of Evidence as the Conceptual Foundation in Auditing Theory. The Accounting Review, 50(1), 7–24.
Triani, N. N. A., & Yanthi, M. D. (2020). The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia. Advances in Economics, Business and Management Research, 144(Afbe 2019), 261–265. https://doi.org/10.2991/aebmr.k.200606.044
Yahaya, O. A., & Onyabe, J. M. (2022). Do Audit Fee and Auditor Independence Influence Audit Quality? Asian Journal of Finance and Accounting, 14(1), 66–80. https://doi.org/10.5281/zenodo.7018516
Yanti, L. D., & Wijaya, M. D. W. D. (2020). Influence Of Auditor Switching, Audit Fee, Tenure Audit and Company Size To Audit Quality. ECo-Fin, 2(1), 9–15. https://doi.org/10.32877/ef.v2i1.150
Unduhan
Diterbitkan
2024-11-30
Cara Mengutip
Qonita Faradilah Zahra, & Hermanto. (2024). Pengaruh Ukuran Perusahaan, Leverage, Biaya Audit, Audit Tenure, Dan Cash Flow Operation (CFO) Terhadap Kualitas Audit. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 17(2), 208–225. https://doi.org/10.51903/kompak.v17i2.2054
Terbitan
Bagian
Articles
.png)
