The Effect of Audit Tenure, Workload, and Company Size on Audit Quality
DOI:
https://doi.org/10.21009/japa.0302.12Keywords:
Audit Tenure, Workload, Company Size, Audit QualityAbstract
This study aims to determine the effect of audit tenure, workload, and firm size on audit quality. This study uses secondary data. The purposive sampling method was used as a sampling technique with 53 selected companies from all infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2018-2020. The data were processed by multiple linear regression and SPSS 25.0 program. The results of this study indicate that workload and firm size have a positive effect on audit quality. Meanwhile, audit tenure has no effect on audit quality.
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Ghozali, I. (2016). Theory, Concepts and Applications with IBM SPSS 22.
Indrianto, N., & Supomo, B. (2018). Business Research Methodology.
Andi. Ishak, FAP, Perdana, HD, & Widjajanto, A. (2015). Effect of Audit Rotation, Workload, and Specialization on Audit Quality in Manufacturing Companies Listed on The Indonesia Stock Exchange in 2009-2013. 11, 12.
Ismail, AA (2019). Effect of Workload and Reputation of KAP on Audit Quality. 7.
Jannah, R. (2018). The Influence of Audit Tenure, Audit Fee and Auditor Specialization on Audit Quality (Study of Service Companies Listed on The Indonesia Stock Exchange for The Period of 2012 –2016). 04(02), 15.
Manik, T., & Laksito, H. (2019). Factors Affecting Audit Quality. 11.
Muliawan, Ek, & Sujana, Ik. (2017). The Effect of Public Accounting Firm Size, Auditor Switching and Audit Tenure on Audit Quality. 28.
Nur Rohmatica, I., & Triyono. (2022). The Effect of Good Corporate Governance, Leverage, and The Impact of The Covid-19 Pandemic on Earnings Management. 9.
Paramita, NKA, & Latrini, NMY. (2015). Effect of Firm Size, Age of Publication, Audit Engagement Period, Management Changes on Audit Quality. 15.
Pertiwi, NP, Hasan, A., & Hardi. (2016). The Effect of Audit Engagement Period, Head of Industry Specialization, Reputation of Head and Audit Committee on Audit Quality (Empirical Study on Manufacturing Companies in BEI 2011-2014). Journal of Accounting, 4(2), 14.
Pramaswaradana, I GNI, & Astika, IBP. (2017). The Effect of Audit Tenure, Audit Fee, Auditror Rotation, Auditor Specialization, and Age of Publication on Audit Quality. Udayana University Accounting E-journal, 19.1, 168–197. https://doi.org/10.1017/cbo9781107415324.004
Qintharah, YN. (2020). Effect of Audit Rotation, Company Complexity and Audit Fee on Audit Quality of Manufacturing Companies on The Indonesia Stock Exchange. 31(1), 6.
Rafli, R., & Amin, MN. (2021). The Effect of Auditor Rotation and KAP Reputation on Audit Quality With Audit Fees as Moderating Variables. 22.
Sari, G., & Zulfiati, L. (2020). Analysis of Factors Affecting Audit Quality in Banking Using Digital Banking (Empirical Study on Finance Sector Banking Companies Listed on The Indonesia Stock Exchange). 21
Setiawan, L., & Fitriany, F. (2011). Effect of Workload and Auditor Specialization on Audit Quality with Audit Committee Quality as Moderating Variable. Indonesian Journal of Accounting and Finance, 8(1), 36–53. https://doi.org/10.21002/jaki.2011.03
Suciati, UL, & Triani, NNA. (2019). Effect of Audit Tenure, Auditor Specialization, Cap Size and Workload on Audit Quality. 21.
Sulistyanto, S. (2014). Earnings Management: Empirical Theories and Models. Jakarta: Pt. Grasindo.
Suwarno, AE, Anggraini, YB, & Puspawati, D. (2020). Audit Fee, Audit Tenure, Auditor's Reputation, and Audit Rotation on Audit Quality. Indonesian Accounting and Finance Research, 5(1), 61–70. https://doi.org/10.23917/reaction.v5i1.10678
Suyanto, Anita Chandra Putry, N., & Sugiharti, E. (2018). Antecedents and Consequences of Audit Delay on Audit Quality.
Tandiontong, M. (2015). Audit Quality and Its Measurement ISBN : 979-3576-09-9. in Alphabet.
www.iapi.or.id. (2019). iapi -home. https://iapi.or.id/
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Published
2022-08-29
How to Cite
Agustianto, D. R. ., Zakaria, A. ., & Respati, D. K. . (2022). The Effect of Audit Tenure, Workload, and Company Size on Audit Quality. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(2), 461–478. https://doi.org/10.21009/japa.0302.12
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