Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019)

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

Authors
Ni Nyoman Alit Triani, Merlyana Dwinda Yanthi
Corresponding Author
Ni Nyoman Alit Triani
Available Online 9 June 2020.
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/).

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Volume Title
Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
9 June 2020
ISBN
10.2991/aebmr.k.200606.044
ISSN
2352-5428
DOI
10.2991/aebmr.k.200606.044How to use a DOI?
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/).

Cite this article

risenwbib
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  -