Pengaruh Audit Tenure, Audit Fee, dan Ukuran KAP Terhadap Kualitas Audit
DOI:
https://doi.org/10.47065/arbitrase.v6i2.2737Keywords:
Audit Quality; Audit Tenure; Audit Fee; Size of Public Accounting Firm; Financial SectorAbstract
This study aims to analyze the effect of audit tenure, audit fee, and KAP size on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative approach with a sample of 280 secondary data observations, this study was analyzed using logistic regression analysis processed using SPSS 21 software. The results show that audit tenure has no effect on audit quality (significance value of 0.559 > 0.05). Conversely, audit fees have a negative effect with a significance value of 0.001 < 0.05, and KAP size has no effect on audit quality with a significance value of 0.830 > 0.05. These findings indicate that the higher the audit fee, the lower the audit quality produced due to agreements between auditors and clients that have the potential to reduce audit quality. Audit tenure and KAP size do not necessarily guarantee better audit quality.
Downloads
References
Astuti, I. N., Senjani, Y. P., & Haryono, S. (2022). Determinan Kualitas Audit Berdasarkan Standar Perikatan Dan Ukuran Kap. Media Riset Akuntansi, Auditing & Informasi, 22(2), 231–252. https://doi.org/10.25105/mraai.v22i2.13985
Damayanti, A. (n.d.). Edan! Wanaartha Life Manipulasi Polis hingga Rp 12 Triliun. Retrieved July 21, 2025, from https://finance.detik.com/moneter/d-6444067/edan-wanaartha-life-manipulasi-polis-hingga-rp-12-triliun
Damayanti, W. E., & Aufa, M. (2022). Pengaruh Audit Fee dan Audit Tenure Terhadap Kualitas Audit. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(3), 497–512. https://doi.org/10.54443/sinomika.v1i3.293
Dewi, H. K. (n.d.). Diduga Ada Rekayasa, OJK Beberkan Kronologi Kondisi Keuangan Wanaartha Life. Retrieved July 20, 2025, from https://keuangan.kontan.co.id/news/diduga-ada-rekayasa-ojk-beberkan-kronologi-kondisi-keuangan-wanaartha-life
Dewita, T. H., & NR, E. (2023). Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 5(1), 370–384. https://doi.org/10.24036/jea.v5i1.627
Dwiantoro, D., & Djohar, C. (2023). Pengaruh Audit Tenure,Rotasi Auditor dan Umur Publikasi Kualitas Audit. Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(4), 342–354. http://jurnal.anfa.co.id/index.php/mufakat
E. Puji Resza, P. Sofia Koeswoyo, S. D. (2023). Pengaruh Fee Audit Dan Masa Perikatan Auditor Terhadap Kualitas Audit. Owner: Riset & Jurnal Akuntansi, 4(1), 3186–3196. https://doi.org/10.35137/jmbk.v4i1.29
Farid, M. N. F., & Baradja, L. (2022). Pengaruh Fee Audit, Audit Tenure, Audit Rotasi, Ukuran Perusahaan Klien Pada Kualitas Audit. Jurnal Ekonomi Trisakti, 2(2), 1063–1078. https://doi.org/10.25105/jet.v2i2.14750
Francis, J. R. (2023). Going big, going small: A perspective on strategies for researching audit quality. British Accounting Review, 55(2), 101167. https://doi.org/10.1016/j.bar.2022.101167
Hasanah, H., & Nelvirita, N. (2024). Pengaruh Fee Audit, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Property & Real Estate serta Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Jurnal Eksplorasi Akuntansi, 6(2), 481–499. https://doi.org/10.24036/jea.v6i2.1531
Mayangsari, R. D., & Sazangka, A. Y. (2023). Pengaruh Ukuran Kantor Akuntan Publik, Audit Tenure dan Spesialisasi Kantor Akuntan Publik Terhadap Kualitas Audit. Owner: Riset & Jurnal Akuntansi, 7(3), 2598–2611. https://doi.org/10.33395/owner.v7i3.1455
Pratiwi, A., Muslim, M., Rahim, S., & Pelu, M. F. A. R. (2021). Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating. Ekuitas: Jurnal Pendidikan Ekonomi, 8(1), 9–19. https://ejournal.undiksha.ac.id/index.php/EKU%0AKualitas
Putri Rahmawati, F., Tuba Septianto, F., Nissa Putri Camilia, F., & Erinasari, H. (2023). Pengaruh Ukuran Kantor Akuntan Publik Dan Pengalaman Auditor Terhadap Kualitas Audit Di Indonesia. Jurnal Ekonomi, Manajemen, Dan Akuntansi, 212(4), 212–216. http://jurnal.kolibi.org/index.php/neraca
Qader, K. S., & Cek, K. (2024). Influence of blockchain and artificial intelligence on audit quality: Evidence from Turkey. Heliyon, 10(9), e30166. https://doi.org/10.1016/j.heliyon.2024.e30166
Salehi, M., Dalwai, T., & Arianpoor, A. (2023). The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability. Arab Gulf Journal of Scientific Research, 41(2), 202–223. https://doi.org/10.1108/AGJSR-08-2022-0152
Sari, R., & Rahmi, M. (2021). Analisis Pengaruh Rotasi Auditor, Audit Tenure dan Reputasi KAP terhadap Kualitas Audit. Equity, 24(1), 123–140. https://doi.org/10.34209/equ.v24i1.2415
Simorangkir, E. N., Lavita, C., Tanadi, W., Ahmad, F., & Siregar, H. (2024). Pengaruh Firm Size , Audit Fee , Audit Tenure , Kompetensi dan Independensi Auditor terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Pengaruh Indonesia 2018-2022. Jurnal Ilmiah Universitas Batanghari Jambi, 24(3), 2822–2827. https://doi.org/10.33087/jiubj.v24i3.5530
Teng, S. H., Samosir, Y., Helen, H., & Wilen, W. (2023). Pengaruh Ukuran Kap, Ukuran Perusahaan Klien, Spesialisasi Audit Dan Fee Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021). Journal of Economic, Bussines and Accounting (COSTING), 6(2), 2010–2021. https://doi.org/10.31539/costing.v6i2.5636
Yosua, Y., & Kristanto, S. B. (2021). Pengaruh Independensi Auditor, Kompetensi Auditor, Fee Audit, dan Audit Tenure terhadap Kualitas Audit. Journal of Public and Business Accounting, 2(2), 99–115. https://doi.org/10.31328/jopba.v2i2.276
Yuan, S., Zhang, W., & Zhu, K. (2023). Place attachment, audit pricing and audit quality. Journal of Contemporary Accounting and Economics, 19(2), 100365. https://doi.org/10.1016/j.jcae.2023.100365
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pengaruh Audit Tenure, Audit Fee, dan Ukuran KAP Terhadap Kualitas Audit
ARTICLE HISTORY
Issue
Section
Copyright (c) 2025 Andini Nurmalia Putri, Tutut Dewi Astuti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
