Pengaruh Atribut Perusahaan Audit Terhadap Kualitas Audit: Analisis Meta

  • Ayu Ambang Lestari Universitas Bumigora


Financial scandals that have occurred in several countries have caused a decline in the level of public trust in audit quality, so that indicators that can improve audit quality are very important to research. This study aims to investigate the relationship between corporate audit attributes and audit quality and shows a deep understanding of the reasons behind the differences in previous research results. This research uses meta-analysis techniques to test hypotheses with a total sample of 43 international studies from authentic scientific articles during 2003-2020. The research results show that measures of audit maintenance, independence, and audit tenure have a positive effect on audit quality. Furthermore, the results of moderate variable analysis prove that country classification (developed and developing countries) moderates the relationship between audit company size, independence and audit tenure on audit quality. This study contributes to a more efficient set of standards for audit practitioners in order to achieve audit objectives as well as radiate and improve audit quality in various countries. This research also confirms the relationship between agency theory which has been tested in previous studies.


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