AKANKAH FEE AUDIT DAN KARAKTERISTIK AUDITOR MENENTUKAN KUALITAS AUDIT?

Yefni Yefni, Pusvita Sari

Abstract


Abstrak - Akankah Fee Audit dan Karakteristik Auditor Menentukan Kualitas Audit?

Tujuan Utama – Penelitian ini berupaya mengidentifikasi bagaimana fee audit dan karakteristik auditor mempengaruhi kualitas audit.

Metode – Penelitian ini menggunakan uji regresi linier berganda. Sejumlah auditor di Provinsi Riau menjadi responden dalam penelitian ini.

Temuan Utama – Penelitian ini menemukan bahwa fee audit serta karakteristik auditor dapat memicu kualitas pekerjaan audit. Audit yang berkualitas tinggi akan diberikan oleh auditor yang mempunyai pengalaman kerja tinggi, menjunjung tinggi independensi, serta memiliki kompetensi yang cukup dan memadai. Selain itu, fee audit yang tinggi membuat auditor melakukan upaya lebih dan meningkatkan motivasi sehingga menghasilkan audit yang berkualitas.

Implikasi Teori dan Kebijakan – Kualitas audit merupakan keharusan bagi auditor sehingga menuntut mereka untuk lebih sadar terhadap kode etik. Selain itu, klien perlu mempertimbangkan pengalaman kerja dan besaran fee audit dalam memilih auditor.

Kebaruan Penelitian – Penelitian ini menambahkan variabel fee audit sebagai faktor penentu kualitas audit.

 

Abstract - Will Audit Fees and Auditor Characteristics Determine Audit Quality?

Main Purpose - This study seeks to identify how audit fees and auditor characteristics affect audit quality.

Method - This study uses multiple linear regression tests. Several auditors in Riau Province were respondents in this study.

Main Findings - This study finds that audit fees and auditor characteristics can trigger the quality of audit work. High-quality audits will be provided by auditors who have high work experience, uphold independence, and have sufficient and adequate competence. In addition, high audit fees make auditors make more efforts and increase motivation to produce quality audits.

Theory and Practical Implications - Audit quality is a necessity for auditors so that it requires them to be more aware of the code of ethics. In addition, clients need to consider the working experience and the number of audit fees in selecting auditors.

Novelty - This study adds the audit fee variable as a determining factor for audit quality.


Keywords


auditor; fee audit; klien; kualitas audit

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.1.10

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