PENGARUH AUDIT TENURE, AUDIT FEE, UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN AUDIT DELAY TERHADAP KUALITAS AUDIT
Abstract
This research aimed to examine the effect of Audit Tenure, Audit Fee, Audit
Firm Size, and Audit Delay on Audit Quality in Indoneisa and Malaysia. In addition
this research aimed to know existing or not the difference Audit Quality between
Indonesia and Malaysia. This research used samples of manufacturing companies
which listed in Indonesia Stock Exchange and Malaysia Stock Exchange in the
period 2014-2016. Based on the purposive sampling method, it has got 825
samples. Statistical methods used multiple regression analysis and independent
sample t-test for different test. The analysis showed that the Audit Tenure, Audit
Fee, Audit Firm Size, and Audit Delay has significant positive effect on audit quality
in Indonesia. The analysis in Malaysia Audit Firm Size has significant positive
effect on audit quality in Malaysia, and Audit Tenure, Audit Fee, And Audit Delay
has no effect on audit quality in Malaysia. The result of different test is there has
diffenrence in audit quality between Indonesia and Malaysia.