PENGARUH AUDIT FEE, AUDIT TENURE, AUDIT DELAY DAN AUDITOR SWITCHING PADA KUALITAS AUDIT

Abstract

Accounting information is greatly needed by shareholders, in order to make decisions. Therefore, the information which is made by management is potentially affected by many elements, in which an independent auditor is needed in order to assess the quality of information on audit quality. This research aimed to find out the effect of audit fee, tenure, delay, and its switching on audit quality. The population was go public entities 2016 – 2019. Furthermore, the data collection technique used purposive sampling. Additionally, the population was State-Owned Corporation. In addition, the data analysis technique used multiple linear regressions tests, i. e. F and t test. The research result concluded that audit fee had a positive effect on audit quality. It meant, the higher the audit fee given by companies was, the increased the audit quality would be. On the other hand, audit tenure and switching had an insignificant effect on audit quality. This meant, longer relation between KAP with client companies and the auditor switching by client companies did not affect the audit quality. However, it affected time preciness and relevance of financial statements. In contrast, audit delay had a negative effect on audit quality, yet, it affected the relevance of financial statements.
Keywords: audit quaity, audit fee, audit tenure, audit delay, auditor switching