PENGARUH AUDIT TENURE, AUDIT FEE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
Abstract
This research aimed to examine the effect of audit tenure, audit fees, and audit rotation on audit quality in Indonesia and Malaysia. In addition this research aimed to know existing or not the difference in the quality of audit in Indonesia and Malaysia. This research used samples of manufacturing companies which listed in Indonesia Stock Exchange (IDX) and Malaysia Stock Exchange in the period 2014 – 2016. Based on the purposive sampling method, it has got 130 samples for Indonesia and 130 samples for Malaysia. Statistical methods used multiple regression analysis and independent sample t – test for different test. The analysis showed that the audit tenure has no effect on audit quality in Indonesia, audit rotation has negative effect on audit quality, audit fees has significant positive effect on audit quality in Indonesia. The analysis in Malaysia showed that the audit tenure, audit fees, and audit rotation has no effect on audit quality in Malaysia. The result of different test is there no difference of quality audit in Indonesia to Malaysia.