Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

<Previous Article In Volume
Next Article In Volume>

The Effect of Audite Tenure, KAP’s Reputation and Audite Fee an Audit Quality with the Audit Committee as Moderation Variables

Authors
Ignasia Natalelawati1, *, Usep Syaipudin1
1Economics and Business, Lampung University, Bandar Lampung, Lampung, Indonesia
*Corresponding author. Email: natalelaignasia@gmail.com
Corresponding Author
Ignasia Natalelawati
Available Online 30 May 2023.
DOI
10.2991/978-2-38476-064-0_3How to use a DOI?
Keywords
Audite Tenure; KAP Reputation; Audit Fee; Audit Quality and Audit Committee
Abstract

Audit quality determines how much accuracy the report has in presenting information for external parties of the company as a basis for decision-making. The phenomena associated with auditors in accounting decrease public confidence in the quality of auditors. In its development, audit quality is strongly influenced by various factors such as Audit Tenure, KAP Reputation and Audit Fees as well as the audit committee that oversees the process of an audit. This study uses quantitative research with a moderation approach. The data required is data originating from the Indonesia Stock Exchange which is data on manufacturing companies in 2019–2021 which produced 151 companies with a sample of 32 companies in a period of 3 years so that a total of 96 quantitative data was obtained. The statistical tool used is SPSS Version 21.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 May 2023
ISBN
10.2991/978-2-38476-064-0_3
ISSN
2352-5428
DOI
10.2991/978-2-38476-064-0_3How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ignasia Natalelawati
AU  - Usep Syaipudin
PY  - 2023
DA  - 2023/05/30
TI  - The Effect of Audite Tenure, KAP’s Reputation and Audite Fee an Audit Quality with the Audit Committee as Moderation Variables
BT  - Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
PB  - Atlantis Press
SP  - 11
EP  - 17
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-38476-064-0_3
DO  - 10.2991/978-2-38476-064-0_3
ID  - Natalelawati2023
ER  -