DOES CLIENT IMPORTANCE AFFECT AUDIT QUALITY IN MODERATION?
Анотація
The financial report is a report that is very necessary in making decisions. For this reason, a quality audit is needed that can truly explain the condition of the company. Good audit quality can provide the right information for its users, while poor audit quality can cause many losses, both internal and external. The purpose of this research is to examine the influence of audit tenure, audit committee, and public accounting firm industry specialization on audit quality with client importance as a moderator. The data in this research uses secondary data obtained from the 2019 to 2021 financial reports listed on the Indonesia Stock Exchange using the purposive sampling method and using the SPSS program in data processing. The independent variables in this research are audit tenure, audit committee, and public accounting firm industry specialization. Audit tenure is calculated based on the number of years of engagement, the first year is given the number 1 and 1 is added for the following years. The audit committee is calculated based on the number of audit committee members. Public accounting firm industry specialization is calculated based on the number of companies audited by the same auditor divided by the number of companies, and if the result is more than 20% it is given the number 1, otherwise it is given the number 0. The dependent variable in this research is audit quality which is given the number 1 for the Big Four and 0 for the Non-Big Four, and the moderating variable is client importance which is calculated by the natural logarithm of total assets divided by the natural logarithm of total assets audited by the same auditor. This research uses logistic regression analysis in data processing because the independent variable indicators are dichotomous. The results of this research are that audit tenure affects audit quality, audit committees have an effect on audit quality, and public accounting firm industry specialization has no effect on audit quality. Client importance as moderation also cannot influence audit tenure, audit committee, and public accounting firm industry specialization on audit quality.
Посилання
Afifah, F. R., Suryanto, T., & Sari, Y. M. (2021). The Influence of Audit Tenure and Audit Market Concentration on Sharia Audit Quality. Finance, Accounting and Business Analysis, III(2), 149–158.
Agustina, N. (2022). Kasus Manipulasi Laporan Keuangan yang Terjadi pada PT Kereta Api Indonesia (PT KAI). Retrieved from Kompasiana. Available at: https://www.kompasiana.com/nia82139/62baae4b533a0d6d9b740f42/kasus-manipulasi-laporan-keuangan-yang-terjadi-pada-pt-kereta-api-indonesia-pt-kai
Andriani, F., Meilani, R., Pardede, C. E., & Ginting, W. A. (2020). Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kualitas Audit Perusahaan di Bursa Efek Indonesia. COSTING: Journal of Economic, Business and Accounting, IV(1), 117–126. DOI: https://doi.org/10.31539/costing.v4i1.1432
Andriani, N., & Nursiam, N. (2018). PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Riset Akuntansi dan Keuangan Indonesia, III(1), 29–39. DOI: https://doi.org/10.23917/reaksi.v3i1.5559
Aqmarina, V., & Yendrawati, R. (2019). The factors that influence audit quality by earnings surprise benchmark. Jurnal Akuntansi dan Auditing Indonesia, 23(1), 21–29. DOI: https://doi.org/10.20885/jaai.vol23.iss1.art3
Asmoro, P. H., Saraswati, E., & Baridwan, Z. (2022). The effect of auditor rotation, fee, tenure and professional skepticism on audit quality. International Journal of Research In Business and Social Science, XI(8), 221–231. DOI: https://doi.org/10.20525/ijrbs.v11i8.2130
Atmojo, R. T., & Sukirman, S. (2019). Effect of Tenure, Audit Specialization, and KAP's Reputation on the Quality of Audit Mediated by Audit Committees. Accounting Analysis Journal, VIII(1), 66–73. DOI: https://doi.org/10.15294/aaj.v8i1.25538
Azizah, N. N., & Khairudin, K. (2022). KUALITAS LABA: PERAN KONSERVATISME DAN GOOD CORPORATE GOVERNANCE. Sibatik Journal, I(10), 1925–1930. DOI: https://doi.org/10.54443/sibatik.v1i10.281
Butar, K. R., & Sinaga, J. T. (2022). PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KIMIA YANG TERDAFTAR DI BEI TAHUN 2017-2020. Sibatik Journal, I(11), 2357–2370. DOI: https://doi.org/10.54443/sibatik.v1i11.345
de Carvalho, P. V., Ferrão, J., Alves, J. S., & Sarmento, M. (2023). The informational value contained in the different types of auditor’s opinions: Evidence from Portugal. Cogent Economics & Finance, XI(1). DOI: https://doi.org/10.1080/23322039.2022.2162688
Devi, S., Dewi, L. G., & Dewi, P. E. (2019). Peranan Komitmen Profesi Akuntan dalam Memoderasi Pengaruh Client Importance pada Kualitas Audit. Jurnal Riset Akuntansi dan Bisnis Airlangga, 540–559. DOI: https://doi.org/10.31093/jraba.v4i1.141
Effendi, E., & Ulhaq, R. D. (2021). Pengaruh Audit Tenure, Reputasi Auditor, Ukuran Perusahaan dan Komite Audit Terhadap Kualitas Audit Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), V(2), 1475–1504. DOI: https://doi.org/10.31955/mea.v5i2.1411
Endiana, I. D., & Suryandari, N. N. (2021). OPINI GOING CONCERN: DITINJAU DARI AGENSI TEORI DAN PEMICUNYA. Ekuitas: Jurnal Ekonomi dan Keuangan, V(2), 223–243. DOI: https://doi.org/10.24034/j25485024.y2021.v5.i2.4490
Fadhilah, R., & Halmawati, H. (2021). Pengaruh Workload, Spesialisasi Auditor, Rotasi Auditor, dan Komite Audit terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, III(2), 279–301. DOI: https://doi.org/10.24036/jea.v3i2.339
Fadilah, R. A., & Fitriany, F. (2020, September). The influence of client importance on the audit quality: A study to understand external auditor's role as the guardians of strong and justice organizations (Goal 16 sustainable development goals). IOP Conference Series: Earth and Environmental Science, 716. DOI: https://doi.org/10.1088/1755-1315/716/1/012117
Fauziyyah, Z. I., & Pratiningsih, P. (2020). PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT. Monex: Journal of Accounting Research, IX(1), 1–17.
Haliem, B., & Nurdiana, T. (2019). Garuda geger, ini 5 kasus mencengangkan di maskapai ini. Retrieved from Kontan.co.id. Available at: https://nasional.kontan.co.id/news/garuda-geger-ini-5-kasus-mencengangkan-di-maskapai-ini
Harlan, J. (2018). Analisis Regresi Logistik (1st ed.). Depok: Gunadharma.
Hasanah, A. N., & Putri, M. S. (2018). Pengaruh Ukuran Perusahaan, Audit Tenure Terhadap Kualitas Audit. Jurnal Akuntansi: Kajian Ilmiah Akuntansi, V(1), 11–21. DOI: https://doi.org/10.30656/jak.v5i1.499
Hendrati, I. M., Soyunov, B., Prameswari, R. D., Suyanto, Rusdiyanto, & Nuswantara, D. A. (2023). The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report. Cogent Business & Management, X(1). DOI: https://doi.org/10.1080/23311975.2022.2156140
Hilbe, J. M. (2015). Practical Guide to Logistic Regression (1st ed.). New York: Chapman and Hall/CRC. DOI: https://doi.org/10.1201/b18678
Indonesia, I. A. (n.d.). PANDUAN INDIKATOR KUALITAS AUDIT PADA KAP. Available at: https://iapi.or.id/panduan-indikator-kualitas-audit-pada-kap/
Indraswari, D., & Pratomo, D. (2022). Pengaruh Ukuran Kantor Akuntan Publik, Audit Tenure, Dan Spesialisasi Auditor Terhadap Manajemen Laba Dengan Leverage Dan Profitabilitas Sebagai Variabel Kontrol. eProceedings of Management, IX, pp. 2007–2015.
Irma, F. A., Rispantyo, R., & Kristianto, D. (2019). Pengaruh Audit Tenure, Rotasi Auditor, Reputasi Auditor, dan Spesialisasi Auditor terhadap Kualitas Audit. Jurnal Akuntansi dan Sistem Teknologi Informasi, XIV(4), 551–561. DOI: https://doi.org/10.33061/jasti.v15i4.3740
Jeroh, E., & Ozegbe, K. K. (2022). Audit Quality and the Financial Performance of Quoted Companies in Nigeria: Empirical Discourse. Acta Universitatis Danubius: Oeconomica, XVIII(5), 182–197.
Kurniasih, I., & Kiswanto, K. (2020). The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality. Accounting Analysis Journal, VIII(2), 118–126. DOI: https://doi.org/10.15294/aaj.v8i2.26708
Lailatul, U., & Yanthi, M. D. (2021). Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit. Jurnal Akuntansi AKUNESA, X(1), 35–45. DOI: https://doi.org/10.26740/akunesa.v10n1.p35-45
Lathifa, D. (2022, Maret 30). Penting Dilakukan, Ini Tujuan dan Manfaat Audit untuk Perusahaan Anda. Retrieved from OnlinePajak. Available at: https://www.online-pajak.com/tentang-efiling/manfaat-audit-perusahaan
Martani, D., Rahmah, N. A., Fitriany, F., & Anggraita, V. (2021). Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4. Cogent Economics & Finance, IX(1). DOI: https://doi.org/10.1080/23322039.2021.1901395
Monique, A., & Harymawan, I. (2022). The Influence of Industrial Specialization Auditor on Audit Report Lag. JABE (Journal of Accounting and Business Education), 6(2), 10–21. DOI: https://doi.org/10.26675/jabe.v6i2.16888
Nurani, K. N., & Yuliati, A. (2021). PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), V(3), 228–252. DOI: https://doi.org/10.31955/mea.v5i3.1428
Nurbaiti, A., & Elisabet, C. (2023). The Integrity Of Financial Statements: Firm Size, Independent Commissioners, And Auditor Industry Specializations. Jurnal Akuntansi, XXVII(1), 1–18. DOI: https://doi.org/10.24912/ja.v27i1.1086
Nurbaiti, A., & Sabilla, R. (2022, Juli). Audit Quality: Client Importance, Audit Capacity Stress, and Audit Fee. Proceedings of the 5th European International Conference on Industrial Engineering and Operations Management, (pp. 2217–2225). Rome.
Odin, R., & Oziegbe, D. J. (2022). Auditors’ Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence from Nigeria. Romanian Economic Journal, XXV(84), 54–68. DOI: https://doi.org/10.24818/REJ/2022/84/05
Prasetiyo, Y. (2022). Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai Pemoderasi. Jurnal Ilmiah Wahana Akuntansi, XVII(2), 139–158. DOI: https://doi.org/10.21009/Wahana.17.022
Rahmi, N. U., Setiawan, H., Evelyn, J., & Utami, Y. (2019). Pengaruh Audit Tenure, Spesialisasi Auditor, Ukuran Perusahaan dan Auditor Switching terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Barang Konumsi yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), III(3), 40–52. DOI: https://doi.org/10.31955/mea.v3i3.145
Ramdani, R. (2022). The influence of audit fee, audit tenure, audit rotation and client company size on audit quality. Indonesia Auditing Research Journal, XI(4), 151–161. DOI: https://doi.org/10.35335/arj.v11i4.6
Salehi, M., Zimon, G., Hashim, H. A., Jędrzejczak, R., & Sadowski, A. (2022). Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market. Risks, 10(195), 195. DOI: https://doi.org/10.3390/risks10100195
Sari, M. P., Mahardika, E., Suryandari, D., & Raharja, S. (2022). The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange. Cogent Business & Management, IX(1). DOI: https://doi.org/10.1080/23311975.2022.2150118
Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality. Riset Akuntansi dan Keuangan Indonesia, IV(3), 186–196. DOI: https://doi.org/10.23917/reaksi.v4i3.9492
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Cetakan 29 ed.). Bandung: Alfabeta.
Supriyanto, S., Pina, P., Christian, C., & Silvana, V. (2022). MENGANALISIS INDIKATOR KUALITAS AUDIT PADA PERUSAHAAN AUDIT DI INDONESIA. Sibatik Journal, II(1), 199–210. DOI: https://doi.org/10.54443/sibatik.v2i1.520
Susanti, A. D. (2020). PENGARUH KOMITE AUDIT, DEWAN KOMISARIS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA. SIMBA : Seminar Inovasi Manajemen, Bisnis, dan Akuntansi, II.
Suwarno, A. E., & Anggraini, Y. B. (2020). Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality. Riset Akuntansi dan Keuangan Indonesia, V(1), 61–70. DOI: https://doi.org/10.23917/reaksi.v5i1.10678
Syaifulloh, C. Z., & Khikmah, S. N. (2020). Pengaruh Audit Tenure, Komite Audit, Audit Capacity Stress dan Alignment Effect Terhadap Kualitas Audit: (Studi empiris pada perusahaan manufaktur di Indonesia). 3rd Prosiding Business and Economics Conference In Utilizing of Modern Technology, (pp. 287-296). Magelang.
Vasilakopoulos, K., Tzovas, C., & Ballas, A. (2021). Banks’ risk and the impact of audit quality on income smoothing. Contabilitate şi Informatică de Gestiune, XX(3), 425–453. DOI: https://doi.org/10.24818/jamis.2021.03003
Wareza, M. (2019, Agustus 9). Lagi-lagi KAP Kena Sanksi OJK, Kali Ini Partner EY. Retrieved from CNBC Indonesia. Available at: https://www.cnbcindonesia.com/market/20190809100011-17-90855/lagi-lagi-kap-kena-sanksi-ojk-kali-ini-partner-ey
Wicaksono, R., & Mispiyanti, M. (2021). INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY. Jurnal Akuntansi, XI(2), 137–148. DOI: https://doi.org/10.33369/j.akuntansi.11.2.137-148
Yefni, Y., & Sari, P. (2021). AKANKAH FEE AUDIT DAN KARAKTERISTIK AUDITOR MENENTUKAN. JURNAL AKUNTANSI MULTIPARADIGMA, 12(1), 173–178. DOI: https://doi.org/10.21776/ub.jamal.2021.12.1.10
Yolanda, S., Arza, F. I., & Halmawati, H. (2019). Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Jurnal Eksplorasi Akuntansi (JEA), I(2), 543–555. DOI: https://doi.org/10.24036/jea.v1i2.94
Zhang, L., Ma, Y., & Hu, Y. (2023). Does CEO duality worsen or fosters audit quality: evidence from Chinese firms? Ekonomska Istraživanja, 36(1), 1–21. DOI: https://doi.org/10.1080/1331677X.2022.2095521
