Literature Review Pengaruh Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, Dan Komite Audit Terhadap Kualitas Audit
DOI:
https://doi.org/10.59188/jcs.v1i5.153Keywords:
Kualitas Audit, Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay dan Komite AuditAbstract
Masih terdapat hasil audit yang kurang berkualitas dilihat dari kasus-kasus keuangan terdahulu yang melibatkan akuntan publik. Artikel ini mereview faktor-faktor yang mempengaruhi Kualitas Audit yaitu: Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, dan Komite Audit. Suatu studi literatur auditing. Adapun tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Audit Fee berpengaruh terhadap Kualitas Audit; 2) Audit Tenure berpengaruh terhadap Kualitas Audit; 3) Rotasi Audit berpengaruh terhadap Kualitas Audit; 4) Audit Delay berpengaruh terhadap Kualitas Audit; dan 5) Komite Audit berpengaruh terhadap Kualitas Audit.
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Copyright (c) 2022 Yuliza Herwidyawati, Maidani Maidani, Cris Kuntadi
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