AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

Jamaluddin Majid; Ratnasari Ratnasari; Ridwan Tabe

doi:10.30984/kunuz.v1i1.21

Jamaluddin Majid Universitas Islam Negeri Alauddin Makassar
Ratnasari Ratnasari Universitas Islam Negeri Alauddin Makassar
Ridwan Tabe Institut Agama Islam Negeri Manado

DOI: https://doi.org/10.30984/kunuz.v1i1.21

Keywords: Audit quality; auditor switching; audit tenure; company size; fee audit.

Abstract

The research was aimed to determine the effect of auditor switching, audit tenure, company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality

References

Erie Febrian. (n.d.). Potensi dan Preferensi terhadap Perilaku Memilih Pegadaian Syariah, h. 8.

Faradila Hasan, R. (2018). Implementasi Akad Ijarah di Pegadaian Syariah Manado. The International Postgraduate Research Conference In Islamic Studies and Social Science IAIN MANADO, 2018, 88–99.

Gonibala, R., Bukido, R., Hasan, F., Habibie, A. R., Arif, M., Sandiah, F. A., Khaerullah, C. A., Alfiyani, N., Alting, S. P., & Tompunu, S. (2022). Nikah Dini dan Pandangan Ulama. In Ulama Era Milenial & Kesalehan Sosial (Vol. 1, pp. 23–30). Bintang Semesta Media.

Gunawan, E., & Hasan, F. (2017). Divorce Lawsuit Due to Polygamy in the Manado Religious Court. Al-Mizan, 13(2), 272–293. https://doi.org/10.30603/am.v13i2.914

Hasan, F. (2019). Menyoal Sisa Uang Belanja yang Tidak Dikebalikan Penjual Ditinjau dari Sisi Hukum dan Hukum Islam. In Menjadi Islam di Tengah Tantangan Modernitas (pp. 65–82). Istana Agency.

Hadijah, S., Zukhri, A., & Suwena, K. R. (2015). Faktor-faktor yang Mempengaruhi Keputusan Nasabah Menggunakan Jasa Pegadaian Syariah Kantor Cabang Pegadaian Syariah (KCPS) Denpasar. Jurnal Pendidikan Ekonomi Undiksha, 5(1).

Idrus, T. (2018). Faktor-Faktor yang Mempengaruhi Keputusan Nasabah dalam Memilih Produk Rahn di Pegadaian Syariah Ar Hakim Medan dengan Cabang Metode Borda, h. 52.

Juliansyah, E. (2013). Metode Penelitian. Metode Penelitian, 37–54.

Kartawidjaja, J. (2020). Persepsi Masyarakat Terhadap Semboyan Pegadaian Syariah Mengatasi Masalah Tanpa Masalah Dalam Menarik Minat Gadai Masyarakat Desa Sepit, Kec. Keruak, Kab. Lombok Timur. 21(1), 1–9.

Latief, N. F., Mardatillah, M., Samuel, I. E., Prihanisetyo, A., & Alam, S. (2024). Impact of Return on Assets, Net Interest Margin, and Loan-to-Deposit Ratio on Capital Adequacy Ratio. Hong Kong Journal of Social Sciences, 62. https://doi.org/10.55463/hkjss.issn.1021-3619.62.70

Latief, N. F., & Niu, F. A. L. (2020a). Accounting Information and Psychological Factors in Capital Market : Do these Affect the Investors’ Decisions to Invest? Jurnal Reviu Akuntansi Dan Keuangan, 10(2), 335–348. https://doi.org/10.22219/jrak.v10i2.12931

Latief, N. F., & Niu, F. A. L. (2020b). Utilization of Productive Zakat in Improving Mustahik Economic Empowerment (Study at BAZNAS of Manado City). International Journal of Accounting & Finance in Asia Pasific, 3(2), 13–25. https://doi.org/10.32535/ijafap.v3i2.761

Latief, N. F., Saerang, D. P. E., Karamoy, H., & Murni, S. (2021). The accountability of zakat management in baznas of north Sulawesi province. Annals of the Romanian Society for Cell Biology, 2537–2546.

Khalik, A. (2016). Pengaruh Loan To DepositT Ratio Terhadap Profitabilitas Pada PT Bank Rakyat Indonesia (Persero) Tbk Cabang Makassar Ahmad Yani. AKMEN Jurnal Ilmiah, 13(4).

Kotler. (2013). Bauran Pemasaran. 53(9), 1689–1699.

Nasution, R. S. (2016). Sistem Operasional Pegadaian Syariah Berdasarkan Surah Al-Baqarah 283 pada PT. Pegadaian (Persero) Cabang Syariah Gunung Sari Balikpapan. Al-Tijary, 1(2), 93–119.

Nurhisam, L. (2016). Kepatuhan Syariah Dalam Industri Keuangan Syariah. Jurnal Hukum IUS QUIA IUSTUM, 23(1), 77–96.

Randi, S. (2014). Pegadaian Syariah Di Kota Medan. Jurnal Ekonomi Dan Keuangan, 2(4), 221–235.

Sarip, H. (2015). Penarikan Reduksi Data, h. 15. 1–16.

Susyanti, J., ABS, M. K., & others. (2019). Analisis Pengaruh Tingkat Religiusitas, Pengetahuan Dan Lingkungan Sosial Terhadap Minat Menabung Mahasiswa Di Bank Syariah Kota Malang (Studi Kasus Pada Mahasiswa Banyuwangi Di Kota Malang). Jurnal Ilmiah Riset Manajemen, 8(19).

Zalu, S. (2020). Strategi Penelitian Kualitatif dan Kuantitatif, h. 38. Jurnal, 4, 28–38.