PENGARUH FEE AUDIT, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE, DAN KONSTRUKSI YANG TERDAFTAR DI BEI TAHUN 2016-2019)

Rinaldi, Rinaldi and Putra, Wirmie Eka and Herawaty, Netty (2022) PENGARUH FEE AUDIT, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE, DAN KONSTRUKSI YANG TERDAFTAR DI BEI TAHUN 2016-2019). Jambi Accounting Review (JAR), 3 (1). pp. 1-19. ISSN 2747-1187

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Abstract

This study aims to examine the effect of Fee Audit, Audit Tenure, and Audit Committee on Audit Quality with Information Asymmetry as an intervening variable. The sample used in this study is property, real estate and construction companies listed on the IDX for the period 2016-2019. Sampling using purposive sampling and obtained as many as 33 companies in this study, a total of 132 observations of data. Hypothesis testing is done by path analysis using SPSS 25.0 software. The results showed that simultaneously the Audit Fee, Audit Tenure, and Audit Committee had no effect on Information Asymmetry and Audit Quality. Partially Audit Fee, Audit Tenure, Audit Committee has no influence on Information Asymmetry. Audit tenure affects the quality of the audit. Audit Fees, Audit Committee, and Information Asymmetry have no effect on Audit Quality. Through the sobel test, Information Asymmetry does not mediate the effect of Audit Fee, Audit Tenure, and Audit Committee on Audit Quality. Keywords: Audit Quality, Information Asymmetry, Fee Audit, Audit Tenure, Audit Commitee.

Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Herawaty
Date Deposited: 28 Jul 2022 06:48
Last Modified: 28 Jul 2022 06:48
URI: https://repository.unja.ac.id/id/eprint/36140

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