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Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality

Author

Listed:
  • Friska Firnanti

    (Lecturer Trisakti School of Management, Indonesia. Author-2-Name: Melya Senjaya Author-2-Workplace-Name: Trisakti School of Management, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

"Objective � The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique � The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee. The object of this research consists of 25 Public Accounting Firms located in DKI Jakarta. There are 164 respondents used as samples in this study. The sample was selected based on a convenience sampling method with criteria including auditors working at public accounting firms located in DKI Jakarta, with a minimum of one year work duration. This research used statistical tests of multiple regression. Findings � The result shows that independence, accountability, and audit tenure have an effect on audit quality. Meanwhile, work experience, competency, and audit fees have no influence on audit quality. Novelty � The study suggests that to improve audit quality, Public Accounting Firms should pay attention to the independence and accountability of its auditors."

Suggested Citation

  • Friska Firnanti, 2017. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality," GATR Journals gjbssr484, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:gjbssr484
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    References listed on IDEAS

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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    3. Rita Yuniarti, 2011. "Audit Firm Size, Audit Fee And Audit Quality," Journal of Global Management, Global Research Agency, vol. 2(1), pages 84-97, July.
    Full references (including those not matched with items on IDEAS)

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    1. repec:mth:ijafr8:v:9:y:2019:i:1:p:51-73 is not listed on IDEAS

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    More about this item

    Keywords

    Audit Quality; Independence; Work Experience; Competency; Accountability; Audit Tenure; Audit Fee.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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