The Effect of Fee Audit and Audit Tenure on the Quality of Audits with Asymmetry Information as Intervening Variables


Authors : Zelly Denofriza,SE, DR.Suhairi,SE,M.Si,Ak,CA, Nini Syofriyeni,SE,M.Si,Ak,CA .

Volume/Issue : Volume 4 - 2019, Issue 6 - June

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2LMN7ZR

The purpose of this study to examine the effect of audit fees, audit tenure of audit quality and information assymetry as intervening variable. Audit quality variables are measured using the KAP size included big four and non big four group of auditor. Audit fee measured by log n, tenure measured by calculate how long the auditor cooperation relationship with the auditee and information assymetry measured by altman z score. The population used in this study is a manufacturing company listed on Indonesia Stock Exchange with the 2013-3017 research year. The results of the tests carried out in this study show that audit fee and audit tenure have significant influenced of audit quality while audit fee do not affect on information assymmetry, audit tenure have significant influenced of information assymmetry and information assymmetry also have significant influenced on audit quality.

Keywords : Audit Quality, Audit Fee, Audit Tenure, Information Assymmetry.

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