The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia

DOI

10.2991/aebmr.k.200606.044How to use a DOI?

Keywords

audit quality, audit firm size, leverage, audit tenure, opinion going concern

Abstract

The research objective is to illustrate the credibility of financial statements issued by companies. The more credible the financial statements are able to provide a guarantee for the information used in decision making. Audit quality describes an auditor’s social role in reducing the risk of an accountant material misstatement by providing adequate guarantees that financial statements are prepared in accordance with generally accepted standards. The research method used is a quantitative method that aims to see the probability of audit firm size, leverage, audit tenure, and going concern opinion on audit quality. The type of data used is secondary data obtained through the web site idx.go.id. company data sources used are all publicly listed companies listed on the Indonesia Stock Exchange, the period of observation from 2013 to 2017 in the sector (1) Agriculture, (2) Mining, (3) Infrastructure, utilities & Transportation, (4) Trade, Services & Investment sector. The results of this study indicate that audit firm size has a positive influence on audit quality, while leverage, and audit opinion and additional testing for company age do not affect audit quality.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Ni Nyoman Alit Triani
AU  - Merlyana Dwinda Yanthi
PY  - 2020
DA  - 2020/06/09
TI  - The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia
BT  - Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019)
PB  - Atlantis Press
SP  - 261
EP  - 265
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200606.044
DO  - 10.2991/aebmr.k.200606.044
ID  - Triani2020
ER  -