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首页> 外文期刊>Procedia - Social and Behavioral Sciences >Influence of Auditor Independence, Audit Tenure, and Audit Fee on Audit Quality of Members of Capital Market Accountant Forum in Indonesia
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Influence of Auditor Independence, Audit Tenure, and Audit Fee on Audit Quality of Members of Capital Market Accountant Forum in Indonesia

机译：审计师独立性，审计任期和审计费用对印度尼西亚资本市场会计师论坛成员审计质量的影响

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摘要

The purpose of this research is to determine the effect of auditor independence, audit tenure, and audit fee both partially and simultaneously on the audit quality. This research uses primary data collected through the distribution of questionnaires in audit firm listed in Capital Market Accountant Forum – FAPM in Indonesia. The population of research are senior auditor, supervisors, managers, and partners positions and worked on the audit firm member of FAPM. The results of this research show that in general auditor independence, audit tenure, and audit fee have a positive influence on audit quality. The test Coefficient of Determination result of 21.4% indicates that the audit quality can be explained by variations in auditor independence, audit tenure, and audit fee, while the remaining 78,6% is explained by other variables that are not used in this research, such as auditor's size, auditor's industry specialization, and audit risk. To improve the audit quality, Indonesian Institute of Public Accountants (IAPI) should set up an Independent Audit Review Boards and the recent mandatory rotation of audit partners and public accountant firm should follow the IFAC Code of Ethics for Professional Accountants revised in July 2009, which requires audit partner rotation every seven years for public interest entities.
机译：本研究的目的是部分或同时确定审计师独立性，审计任期和审计费用对审计质量的影响。本研究使用通过在印度尼西亚的FAPM资本市场会计师论坛中列出的审计公司中分发调查表收集的原始数据。研究人员包括高级审计师，主管，经理和合伙人职位，并且是FAPM审计公司成员。研究结果表明，在一般审计师的独立性中，审计任期和审计费用对审计质量有积极影响。测试的“确定系数”结果为21.4％，表明可以通过审计师独立性，审计任期和审计费用的变化来解释审计质量，而其余的78.6％可以通过本研究中未使用的其他变量来解释，例如审计师的规模，审计师的行业专长和审计风险。为了提高审计质量，印度尼西亚公共会计师协会（IAPI）应该建立独立的审计审查委员会，并且最近审计合作伙伴和公共会计师事务所的强制轮换应该遵循IFAC在2009年7月修订的《职业会计师道德守则》。要求公共利益实体每7年进行一次审计伙伴轮换。

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