Pengaruh Ukuran Kantor Akuntan Publik, Audit Tenure dan Spesialisasi Kantor Akuntan Publik Terhadap Kualitas Audit

Rinjani Dewi  Mayangsari; Aghan Yunardo  Sazangka

doi:10.33395/owner.v7i3.1455

Authors

Rinjani Dewi Mayangsari Universitas Airlangga
Aghan Yunardo Sazangka Universitas Airlangga

DOI:

10.33395/owner.v7i3.1455

Keywords:

Public Accounting Firm size, tenure audit, Public Accounting Firm specialization, audit quality

Abstract

This study aims to examine the effect of the size of the Public Accounting Firm, audit tenure, and Specialist Public Accounting Firm on audit quality. The sample used in this research is banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020 which can be accessed via the Indonesian Stock Exchange website (www.idx.co.id). This research uses descriptive research with a quantitative approach. The sample selection method in this study used a purposive sampling technique, with a total sample of 119 data obtained from banking companies. This study uses the hypothesis of multiple regression analysis. The results of the study show that (1) KAP size has an effect on audit quality in banking companies listed on the IDX for the 2018-2020 period, whereas (2) Audit tenure has no effect on audit quality in banking companies listed on the IDX for the 2018-2020 period, and (3) KAP specialization affects audit quality in banking companies listed on the IDX for the 2018-2020 period.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Agustina, D. (2013). Pengaruh Free Cash Flow dan Kualitas Audit Terhadap Manajemen Laba. AKRUAL : Jurnal Akuntansi, 4(2), 105–118. http://fe.unesa.ac.id/ojs/index.php/akrl

Akkerman, S., Admiraal, W., Brekelmans, M., & Oost, H. (2006). Auditing Quality of Research in Social Sciences. Quality & Quantity. https://doi.org/10.1007/s11135-006-9044-4

Alhadab, M., & Clacher, I. (2018). The impact of audit quality on real and accrual earnings management around IPOs. The British Accounting Review, 50(4), 442-461.

Ali, S., & Putri, M. R. (2015). Audit Firm Size , Auditor Industry Specialization and Audit Quality : An Empirical Study of Indonesian State-Owned Enterprises. Journal of Finance and Accounting, 6(22), 1–14.

Al-Thuneibat, A. A., Issa, R. T. I. Al, & Baker, R. A. A. (2012). Do audit tenure and firm size contribute to audit quality ? Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334. https://doi.org/10.1108/02686901111124648

Azis, I., Harymawan, I., & Nasih, M. (2022). The involvement of Ex-Military commissioners and the selection of industry specialist auditors. Cogent Business & Management, 9(1), 2098639.

Beaver, W. H., & Engel, E. E. (1996). Discretionary Behavior with Respect to Allowances for Loan Losses and The Behavior of Security Prices. Journal of Accounting and Economics, 22, 177–206.

Bergen, D. Van. (2013). Auditor Industry Specialization and Audit Quality.

Brigham, Eugene. F and Houston, Joel. F . 2001. Manajemen Keuangan . Jakarta : Erlangga

Buchori, A., & Budiantoro, H. (2019). Pengaruh Ukuran Perusahaan Klien, Audit Tenure, Dan Spesialisasi Auditor Terhadap Kualitas Audit. Jurnal Pajak, Akuntansi, Sistem Informasi, dan Auditing, 1(1), 22-39.

Connelly, Brian L, S Trevis Certo, R Duane Ireland, and Christopher R Reutzel. 2011. “Signaling Theory : A Review and Assessment.” Journal of Management, 37–39. doi:10.1177/0149206310388419

Dandago, K. I., & Rufai, A. S. (2013). An Assessment of the Quality of Auditors ’ R eports in the Nigerian Banking Industry. Journal of Finance and Investment Analysis, 2(2), 63–75

De angelo, L. E. (1981). Auditor Size and Auditor Quality. Journal of Accounting and Economics, 3(May), 183–199.

Deboskey, D. G., & Jiang, W. (2012). Earnings management and auditor specialization in the post-sox era : An examination of the banking industry. Journal of Banking and Finance, 36(2), 613–623. https://doi.org/10.1016/j.jbankfin.2011.09.007

Mayhew, Brian W, and Michael S Wilkins. 2003. “Audit Firm Industry Specialization as a Differentiation Strategy?: Evidence from Fees Charged to Firms Going Public Charged to Firms Going Public.” Auditing?: A Journal of Practice & Theory 22 (2): 33–52. doi:10.2308/aud.2003.22.2.33.

Elshawarby, M. A. (2017). Auditor ’ s Professional Specialization Role in Reducing the Potential Negative Effects of Mandatory Audit-Firm Rotation on Audit Quality. Journal of Accounting & Marketing, 6(3). https://doi.org/10.4172/2168-9601.1000252

Fanani, Z., Budi, V., & Utama, A. A. G. S. (2021). Specialist tenure of audit partner and audit quality. Accounting, 7(3), 573-580.

Francis, J. R., & Yu, M. D. (2009). Big 4 Office Size and Audit Quality. The Accounting Review, 84(5), 1521–1552. https://doi.org/10.2308/accr.2009.84.5.1521

Garcia, J., & Argiles, J. Ma. (2018). Audit partner industry specialization and audit quality : Evidence from Spain. International Journal Audit, 22(August 2016), 98–108. https://doi.org/10.1111/ijau.12107

Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23.Semarang: Badan Penerbit Universitas Diponegoro.

Giri, E. F. (2010). Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rootasi Wajib Auditor di Indonesia. Simposium Nasional Akuntansi XIII Purwokerto.

Hamid, A. (2013). Pengaruh Tenur KAP dan Ukuran KAP terhadap Kualitas Audit.

Hayes R., Dassen R., Schilder A. and Wallage P. 2005. Audit Quality. Principles Of Auditing- An Introduction to International Standards On Auditing, 2nd edition, Prentice Hall, Pearson Education Limited Edinburg UK.

Jensen, Michael C, and William H Meckling. 1976. “Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure.” Journal of Financial Economics 3 (4): 305–60.

Krishnan, Gopal V. 2003. “Audit Quality and the Pricing of Discretionary Accruals.” Auditing : A Journal of Practice & Theory 22 (1).

Maulana, D. (2020). Pengaruh Kompetensi, Etika dan Integritas Auditor Terhadap Kualitas Audit. Syntax Literate; Jurnal Ilmiah Indonesia, 5(1), 39-53.

Mayhew, Brian W, and Michael S Wilkins. 2003. “Audit Firm Industry Specialization as a Differentiation Strategy : Evidence from Fees Charged to Firms Going Publi Charged to Firms Going Public.” Auditing : A Journal of Practice & Theory 22 (2): 33–52. doi:10.2308/aud.2003.22.2.33.

Myers, J. N., Myers, L. A., & Omer, T. C. (2003). Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings : A Case for Mandatory Auditor Rotation ? The Accounting Review, 78(3), 779–799.

Nadia, N. F. (2015). Pengaruh Tenur KAP, Reputasi KAP, dan Rotasi KAP Terhadap Kualitas Audit. Jurnal Akuntansi Bisnis, XIII(26), 113–130.

Nindita, C., & Siregar, S. V. (2009). Analisis Pengaruh Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit di Indonesia. Jurnal Akuntansi Dan Keuangan, 14(2), 91–1

Panjaitan, C. M., & Chariri, A. (2014). Pengaruh Tenure, Ukuran KAP dan Spesialisasi Auditor terhadap Kualitas Audit, 3, 1–12.

Peraturan Otoritas Jasa Keuangan Nomor 13/POJK.03/2017 tentang Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan

Rahman, Fadhly Fauzi. “Bank Bukopin Permak Laporan Keuangan, ini Kata BI dan OJK”. https://finance.detik.com/moneter/d-3994551/bank-bukopin-permak-laporan-keuangan-ini-kata-bi-dan-ojk (diakses pada 18 November 2020)

Rinanda, N., & Nurbaiti, A. (2018). Pengaruh Audit Tenure, Fee Audit, Ukuran Kantor Akuntan Publik Dan Spesialisasi Auditor Terhadap Kualitas Audit (studi Pada Perusahaan Manufaktur Subsektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun Periode 2012-2016). eProceedings of Management, 5(2).

Santoso, S. (2015). SPSS 20 Pengolah Data Statistik di Era Informasi. Jakarta: PT. Elex Media Komputindo.

Sugiyono. (2016). Metode Penelitian?: Kuantitatif, Kualitatif, dan R&D (23rd ed.). Bandung: Alfabeta.

Sulistyanto, Sri. 2014. Manajemen Laba : Teori dan Model Empiris. Jakarta : Grasindo.

Tjun, T. (2019). Pengaruh Tenor, Ukuran, Dan Spesialisasi Kantor Akuntan Publik Terhadap Kualitas Audit. Jurnal Muara Ilmu Ekonomi dan Bisnis, 2(2), 463-474.

Wardhani, P. P. C. (2019). The Signalling of Sustainability Reporting Award in Indonesia and its Effects on Financial Performance and Firm Value. International Journal of Innovation, Creativity and Change, 9(8), 14-32.

Widiastuty, E., & Febrianto, R. (2010). Pengukuran Kualitas Audit: Sebuah Esai. Jurnal Ilmiah Akuntansi Dan Bisnis, 1–43. https://doi.org/ISSN 2303-1018.

Zgarni, I., Hlioui, K., & Zehri, F. (2016). Effective Audit Committee, Audit Quality and Earnings Management: Evidence From Tunisia. Journal of Accounting in Emerging Economies, 6(2). https://doi.org/10.1108/JAEE-09-2013-0048

Zhou, J., & Elder, R. (2001). Audit Firm Size , Industry Specialization and Earnings Management by Initial Public Offering Firms, (315).