Pengaruh Audit Tenure, Reputasi Kantor Akuntan Publik (KAP), dan Latar Belakang Pendidikan terhadap Kualitas Audit Wilayah Batam

https://doi.org/10.35912/jakman.v4i3.1814
Published: Jun 9, 2023

Abstract:

Purpose: This research was conducted to find out about quality of auditor located in Batam Island witch variables including Audit Tenure, Reputation of public accounting firm, amd educational background.

Research Methodology: This study is qualitative research or by using a questionnaire where the target populations is auditors who working in public accounting firm in Batam Island.

Result: The results of this study simultaneously show that auditor tenure, reputation of public accounting firm, and educational background have an effect on audit quality. While partially only audit tenure has an effect on audit quality, instead of reputation of public accounting firm and educational background have no effect on audit quality.

Limitation: The numbers of variables selected in this study is limited, as well as the number of samples studied.

Contribution: It is hoped that this research can be used as reference material for those who wish to do further research on this topic and is expected to be useful for company managers in an effort to maximize company value as their main objective.

Keywords:
1. audit tenure
2. reputation of public accounting firm
3. educational background
4. audit quality
Authors:
Agung Joni Saputra
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How to Cite
Saputra, A. J. (2023). Pengaruh Audit Tenure, Reputasi Kantor Akuntan Publik (KAP), dan Latar Belakang Pendidikan terhadap Kualitas Audit Wilayah Batam . Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(3), 209–219. https://doi.org/10.35912/jakman.v4i3.1814
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Issue & Section
Vol. 4 No. 3 (2023): Juni
Articles
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References

    Bigus, J. (2015). Auditor reputation under different negligence regimes. Abacus, 51(3), 356-378.

    Boulila Taktak, N., & Mbarki, I. (2014). Board characteristics, external auditing quality and earnings management: Evidence from the Tunisian banks. Journal of Accounting in Emerging Economies, 4(1), 79-96.

    Chika, O. V., Oshiogwemoh, D., & Promise, E. (2022). Impact of Tax Reforms on Economic Growth of Nigeria (2000-2021). Goodwood Akuntansi dan Auditing Reviu, 1(1), 79-95.

    Choi, J.-H., Kim, C., Kim, J.-B., & Zang, Y. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal of practice & theory, 29(1), 73-97.

    Defond, M., & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 275 - 326.

    Emalia, D., Midiastuty, P. P., Suranta, E., & Indriani, R. (2020). Dampak dari auditor quality, financial stability,danfinancial targetterhadap fraudulent financial reporting(The impact of auditor quality, financial stability, and financial targetson fraudulent financial reporting). Studi Ilmu Manajemen dan Organisasi(SIMO), 1 - 11.

    Handayani, W. S., Indrabudiman, A., & Christiane, G. S. (2022). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay(Effect of Leverage, Profitability, Company Size, Complexity of Company Operations, and Auditor Reputation Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman), 263 - 278.

    Hestyaningsih, Martini, & Anggraeni, M. (2020). Auditor switching: Analisis berdasar pergantian manajemen, financial distress, rentabilitas, dan ukuran kantor akuntan publik(Auditor switching: Analysis based onreplacement of management, financial distress, rentability, and size of publ. Jurnal Akuntansi,Keuangan,dan Manajemen (Jakman), 181 - 194.

    Humaira, R., Silfi, A., & Wahyuni, N. (2021). PENGARUH LATAR BELAKANG PENDIDIKAN, GENDER, PENGALAMAN KERJA, DAN INSENTIF KINERJA AUDITOR TERHADAP KUALITAS AUDIT. Cross-border, 4(2), 365-379.

    Jailani, S., & Safitri, D. (2020). Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor(Work motivation moderates the influence of organizational commitment, leadership style, and ambiguity role on audit. Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman), 195 - 212.

    Pham, H., Amaria, P., Bui, T., & Tran, S. (2014). A STUDY OF AUDIT QUALITY IN VIETNAM. International Journal of Business, Accounting, & Finance, 8(2).

    Ramadhan, I. N., & Herry, L. (2018). Pengaruh Reputasi Kantor Akuntan Publik (KAP), Audit Tenure dan Biaya Audit Terhadap Kualitas Audit. Diponegoro Journal Of Accounting, 7(4), 1-13.

    Rusdi, L. H., Yuliansyah, Y., & Gamayuni, R. R. (2023). Analisis Ketepatan Pemberian Opini Akuntan Publik di Indonesia. Goodwood Akuntansi dan Auditing Reviu, 1(2), 109-130. doi:10.35912/gaar.v1i2.1961

    Sarahwati, Y., & Setiadi, I. (2022). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Earnings Response Coefficient pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 19(2), 121-135.

    Septiana, N., & Abdul Aris, M. (2023). Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(2), 101-114. doi:10.35912/jakman.v4i2.1051

    Sugiyono, D. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. bandung: Alfabeta. Procrastination And Task Avoidance: Theory, Research and Treatment. New York: Plenum Press, Yudistira P, Chandra,.

  1. Bigus, J. (2015). Auditor reputation under different negligence regimes. Abacus, 51(3), 356-378.
  2. Boulila Taktak, N., & Mbarki, I. (2014). Board characteristics, external auditing quality and earnings management: Evidence from the Tunisian banks. Journal of Accounting in Emerging Economies, 4(1), 79-96.
  3. Chika, O. V., Oshiogwemoh, D., & Promise, E. (2022). Impact of Tax Reforms on Economic Growth of Nigeria (2000-2021). Goodwood Akuntansi dan Auditing Reviu, 1(1), 79-95.
  4. Choi, J.-H., Kim, C., Kim, J.-B., & Zang, Y. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal of practice & theory, 29(1), 73-97.
  5. Defond, M., & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 275 - 326.
  6. Emalia, D., Midiastuty, P. P., Suranta, E., & Indriani, R. (2020). Dampak dari auditor quality, financial stability,danfinancial targetterhadap fraudulent financial reporting(The impact of auditor quality, financial stability, and financial targetson fraudulent financial reporting). Studi Ilmu Manajemen dan Organisasi(SIMO), 1 - 11.
  7. Handayani, W. S., Indrabudiman, A., & Christiane, G. S. (2022). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay(Effect of Leverage, Profitability, Company Size, Complexity of Company Operations, and Auditor Reputation Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman), 263 - 278.
  8. Hestyaningsih, Martini, & Anggraeni, M. (2020). Auditor switching: Analisis berdasar pergantian manajemen, financial distress, rentabilitas, dan ukuran kantor akuntan publik(Auditor switching: Analysis based onreplacement of management, financial distress, rentability, and size of publ. Jurnal Akuntansi,Keuangan,dan Manajemen (Jakman), 181 - 194.
  9. Humaira, R., Silfi, A., & Wahyuni, N. (2021). PENGARUH LATAR BELAKANG PENDIDIKAN, GENDER, PENGALAMAN KERJA, DAN INSENTIF KINERJA AUDITOR TERHADAP KUALITAS AUDIT. Cross-border, 4(2), 365-379.
  10. Jailani, S., & Safitri, D. (2020). Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor(Work motivation moderates the influence of organizational commitment, leadership style, and ambiguity role on audit. Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman), 195 - 212.
  11. Pham, H., Amaria, P., Bui, T., & Tran, S. (2014). A STUDY OF AUDIT QUALITY IN VIETNAM. International Journal of Business, Accounting, & Finance, 8(2).
  12. Ramadhan, I. N., & Herry, L. (2018). Pengaruh Reputasi Kantor Akuntan Publik (KAP), Audit Tenure dan Biaya Audit Terhadap Kualitas Audit. Diponegoro Journal Of Accounting, 7(4), 1-13.
  13. Rusdi, L. H., Yuliansyah, Y., & Gamayuni, R. R. (2023). Analisis Ketepatan Pemberian Opini Akuntan Publik di Indonesia. Goodwood Akuntansi dan Auditing Reviu, 1(2), 109-130. doi:10.35912/gaar.v1i2.1961
  14. Sarahwati, Y., & Setiadi, I. (2022). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Earnings Response Coefficient pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 19(2), 121-135.
  15. Septiana, N., & Abdul Aris, M. (2023). Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(2), 101-114. doi:10.35912/jakman.v4i2.1051
  16. Sugiyono, D. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. bandung: Alfabeta. Procrastination And Task Avoidance: Theory, Research and Treatment. New York: Plenum Press, Yudistira P, Chandra,.