Pengaruh Atribut Perusahaan Audit Terhadap Kualitas Audit: Analisis Meta
Abstract
Skandal keuangan yang terjadi di beberapa negara menyebabkan turunnya tingkat kepercayaan masyarakat terhadap kualitas audit laporan keuangan sehingga indikator yang dapat meningkatkan kualitas audit menjadi sangat penting untuk diteliti. Studi ini bertujuan untuk menyelidiki hubungan antara atribut perusahaan audit dan kualitas audit serta menunjukan pemahaman yang mendalam tentang alasan dibalik perbedaan hasil penelitian sebelumnya. Penelitian ini menggunakan teknik analisis meta dengan sampel 43 studi internasional dari artikel ilmiah yang otentik selama tahun 2003 - 2020. Hasil penel itian menunjukan bahwa ukuran perusahan audit, independensi dan audit tenure berpengaruh positif terhadap kualitas audit. Selanjutnya, hasil analisis variabel moderat membuktikan bahwa klasifikasi negara ( negara maju dan berkembang) memoderasi hubungan antara ukuran perusahan audit, independensi dan audit tenure terhadap kualitas audit.
References
Adeniyi, S.I. Mieseigha, E.G. (2013). Audit Tenure: An Assessment of Its Effects on Audit Quality In Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences. Vol. 3 No. 3, pp. 275-283.
Al-Khaddash, H., Al-Nawas, R. and Ramadan, A. (2013). Factors Affecting The Quality Of Auditing: The Case Of Jordanian Commercial Banks. International Journal of Business and Social Science. Vol. 4 No. 11, pp. 37-53.
Alareeni, B, A. (2019). The Associations Between Audit firm Attributes And Audit Quality-Specific Indicators A Meta-Analysis. Managerial Auditing Journal. Vol. 34 No. 1, 2019. pp. 6-43.
Ali, Syahril. Mekha, Risa, Putri, Aulia. (2015). Audit Firm Size, Auditor Industry Specialization and Audit Quality: An Empirical Study of Indonesian
State-Owned Enterprises. Research Journal of Finance and Accounting. Vol.6, No.22.
Al-Thuneibat, A, A. Ream, T. Rana, AB. (2010). Do Audit Tenure And Firm Size Contribute To Audit Quality? Empirical Evidence From Jordan. Managerial Auditing Journal. Vol. 26. No. 4. pp. 317-334.
Bauwhede, V. Willekens, M. Gaeremynck, A. (2003). Audit Quality, Public Ownership And Firms Abnormal Working Capital Accruals Management. International Journal of Accounting. Vol. 38, pp. 1-22.
Bell, T.B., Causholli, M. Knechel, W.R. (2015). Audit Firm Tenure, Non-Audit Services, And Internal Assessments Of Audit Quality. Journal of Accounting Research. Vol. 53 No. 3, pp. 461-509.
Benzouai, M, C. Khalili, T. (2020). A Structural Model For Audit Quality. Strategy And Development Review. Vol: 10. Pp 343-358.
Chen, Y, K. Randal J, E. Jo-Lan, L. (2005). Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan. Journal of Contemporary Accounting & Economics. Vol 1 , No 2. Pp 119-146.
Chi, Wuchun. Huichi, Huang. (2005). Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan. Journal of Contemporary Accounting & Economics. Vol. I, pp 65-92.
Choi, Jong-Hag. Chansog, Kim. Jeong-Bon, Kim. Yoonseok, Zang. (2008). Audit Office Size, Audit Quality and Audit Pricing. Auditing: A Journal of Practice and Theory.
DeAngelo, L. E. (1981). Auditor Size and Auditor Quality. Journal of Accounting & Economics. (Dec.) 3: 183-199.
Enofe, Augustine, O. Chijioke, Mgbame. Adeyemi, Aderin. (2013). Determinants of Audit Quality in the Nigerian Business Environment. Research Journal of Finance and Accounting. Vol. 4, No.4.
Fernando, Guy D. Ahmed M. Abdel-Meguid. Randal J. Elder. (2010). Audit Quality Attributes, Client Size and Cost of Equity Capital. Review Of Accounting And Finance. Vol. 9 No. 4, Pp. 363-381.
Firth, M., Rui, O.M. and Wu, X. (2012). How Do Various Forms Of Auditor Rotation Affect Audit Quality? Evidence From China. The International Journal of Accounting, Vol. 47 No. 1, pp. 109-138.
Francis, J. Maydew, E. Sparks, H. (1999). The Role Of Big 6 Auditors In The Credible Reporting Of Accruals. Auditing: A Journal of Practice & Theory. Vol. 18 No. 2, pp. 17-34.
Francis, J. D, Wang. (2006). The Joint Effect Of Investor Protection And Big 4 Audit On Earning Quality Around The World. Contemporary Accounting Research. 157-191.
Francis, R. Jere. Michael. DY. (2009). Big 4 Office Size and Audit Quality. The Accounting Review. Vol. 84, No. 5. pp. 1521-1552.
Geiger, M. and Rama, D. (2006). Audit Firm Size And Going-Concern Reporting Accuracy. Accounting Horizons. Vol. 20 No. 1, pp. 1-17.
Halim, abdul. Sutrisno. Rosidi. M. Achsin. (2014). Effect of Competence and Auditor Independence on Audit Quality with Audit Time Budget and Professional Commitment as a Moderation Variable. International Journal of Business and Management investion. Vol 3. Pp 64-74.
Hunter, J.E. and Schmidt, F.L. (2000). Fixed Effects Vs. Random Effects Meta Analysis Models: Implications For Cumulative Knowledge In Psychology. International Journal of Selection and Assessment. Vol. 8 No. 4, pp. 275-292.
Hunter, J.E., Schmidt, F.L. and Jackson, G.B. (1982). Cumulating Research Findings Across Studies. Studying Organizations: Innovations In Methodology. Vol. 4 Sage, Beverly Hill, CA.
Ittonen, Kim. (2010). A Theoretical Examination of the Role of Auditing and the Relevance of Audit Reports. University of Vaasa, Vaasa.
Jackson, A. B., Moldrich, M., & Roebuck, J. K. (2002). Audit-Firm Tenure And The Quality Of Financial Reports. Contemporary Accounting Research. Vol 4, pp 637 – 660.
Jensen, M.C, Meckling, W.H. (1976). Theory of The Firm: Manajerial Behavior, Agency Cost, And Ownership Structure. Journal of Financial and Economics.
Khurana, K, Inder. K, K, Raman. (2004). Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries. American Accounting Association. Vol. 79, No. 2 pp. 473-495.
Lawrence, Alastair. Miguel, MM. Ping, Zhang. (2011). Can Big4 Vs Non Big4 Differences In Audit Quality Proxies Be Attributed To Client Characteristics?. The Accounting Review American Accounting Association. Vol. 86, No 1. Pp 259-286.
Lennox, C. (1999). The Accuracy And Incremental Information Content Of Audit Reports In Predicting Bankruptcy. Journal of Business Finance and Accounting. Vol. 26 Nos 5/6, pp. 557-778.
Lim, Chee-Yeow. Hun-Tong, Tan. (2010). Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence. Contemporary Accounting Research. Vol. 27. No. 3. pp. 923–957.
Lowensohn, S., Laurence, E.J., Randal, J.E. and Stephen, P.D. (2007). Auditor Specialization, Perceived Audit Quality, And Audit Fees In The Local.
Lu, T. (2005). Does Opinion Shopping Impair Auditor Independence And Audit Quality?. Journal of Accounting Research. Vol. 44 No. 3, pp. 561-583.
Mansi, S.A., Maxwell, W.F. and Miller, D.P. (2004). Does Auditor Quality And Tenure Matter To Investors? Evidence From The Bond Market. Journal of Accounting Research. Vol. 42 No. 4, pp. 755-793.
Manurung, A.H. (2012). Teori keuangan perusahaan. Jakarta: STIEP Press.
Mohamed, Diana, Mostafa. Magda, H, H. (2013). Auditor Independence, Audit Quality And The Mandatory Auditor Rotation In Egypt. Education, Business and Society: Contemporary Middle Eastern Issues. Vol. 6 No. 2, 2013 pp. 116-144.
Nizarul, M., A., Hapsari, & Purwanti. (2007). An Empirical Analysis Of Auditor’s Competence And Auditor’s Independence On Audit Quality, With An Ethical Code As Moderating Variable. Finance and Accounting Journal, Vol.11. No.1, May 2007: 13-30.
Padri, A. and Molina, P. (2015). Audit firm Tenure, Audit firm Size And Audit Quality. Global Journal of Business and Social Science Review. Vol. 3 No. 1, pp. 228-235.
Pittman, J.A. and Fortin, S. (2004). Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics. Vol. 37 No. 1. pp. 113-36.
Rahmina, Listya, Yuniastuti. Sukrisno, Agoes. (2014). Influence Of Auditor Independence, Audit Tenure, And Audit Fee On Audit Quality Of Members Of Capital Market Accountant Forum In Indonesia. Procedia - Social and Behavioral Sciences. 164. Pp 324 – 331.
Salehi, M. Mohamad, R, F, M. Ali, D, G. (2019). A Meta-Analysis Approach For Determinants Of Effective Factors On Audit Quality Evidence From Emerging Market. Journal of Accounting in Emerging Economies. Vol. 9 No. 2, 2019 pp. 287-312.
Samaha, K. K, H. Hussainey, K. (2015). The Impact Of Board And Audit Committee Characteristics On Voluntary Disclosure: A Meta-Analysis. Journal of International Accounting, Auditing and Taxation. Vol. 24, pp. 13-28.
Tepalagun, Nopmaneen. Ling-ling. (2014). Auditor Independence and Audit Quality: A Literature Review. Journal of Accounting, Auditing & Finance. Pp 1–21.
Tobi, A, B. Aigienohuwa, O. Uniamikogbo. (2016). Auditor’s Independence and Audit Quality: A Study of Selected Deposit Money Banks in Nigeria. International Journal of Finance and Accounting. Vol 5. pp 13-21.
Wang, Chen-Chin. Kung, Fan-Hua. Kai-Hsun, Lin. (2014). Does Audit Firm Size Contribute To Audit Quality? Evidence From Two Emerging Markets. Corporate Ownership & Control. Volume 11, Issue 2.
Al-Khaddash, H., Al-Nawas, R. and Ramadan, A. (2013). Factors Affecting The Quality Of Auditing: The Case Of Jordanian Commercial Banks. International Journal of Business and Social Science. Vol. 4 No. 11, pp. 37-53.
Alareeni, B, A. (2019). The Associations Between Audit firm Attributes And Audit Quality-Specific Indicators A Meta-Analysis. Managerial Auditing Journal. Vol. 34 No. 1, 2019. pp. 6-43.
Ali, Syahril. Mekha, Risa, Putri, Aulia. (2015). Audit Firm Size, Auditor Industry Specialization and Audit Quality: An Empirical Study of Indonesian
State-Owned Enterprises. Research Journal of Finance and Accounting. Vol.6, No.22.
Al-Thuneibat, A, A. Ream, T. Rana, AB. (2010). Do Audit Tenure And Firm Size Contribute To Audit Quality? Empirical Evidence From Jordan. Managerial Auditing Journal. Vol. 26. No. 4. pp. 317-334.
Bauwhede, V. Willekens, M. Gaeremynck, A. (2003). Audit Quality, Public Ownership And Firms Abnormal Working Capital Accruals Management. International Journal of Accounting. Vol. 38, pp. 1-22.
Bell, T.B., Causholli, M. Knechel, W.R. (2015). Audit Firm Tenure, Non-Audit Services, And Internal Assessments Of Audit Quality. Journal of Accounting Research. Vol. 53 No. 3, pp. 461-509.
Benzouai, M, C. Khalili, T. (2020). A Structural Model For Audit Quality. Strategy And Development Review. Vol: 10. Pp 343-358.
Chen, Y, K. Randal J, E. Jo-Lan, L. (2005). Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan. Journal of Contemporary Accounting & Economics. Vol 1 , No 2. Pp 119-146.
Chi, Wuchun. Huichi, Huang. (2005). Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan. Journal of Contemporary Accounting & Economics. Vol. I, pp 65-92.
Choi, Jong-Hag. Chansog, Kim. Jeong-Bon, Kim. Yoonseok, Zang. (2008). Audit Office Size, Audit Quality and Audit Pricing. Auditing: A Journal of Practice and Theory.
DeAngelo, L. E. (1981). Auditor Size and Auditor Quality. Journal of Accounting & Economics. (Dec.) 3: 183-199.
Enofe, Augustine, O. Chijioke, Mgbame. Adeyemi, Aderin. (2013). Determinants of Audit Quality in the Nigerian Business Environment. Research Journal of Finance and Accounting. Vol. 4, No.4.
Fernando, Guy D. Ahmed M. Abdel-Meguid. Randal J. Elder. (2010). Audit Quality Attributes, Client Size and Cost of Equity Capital. Review Of Accounting And Finance. Vol. 9 No. 4, Pp. 363-381.
Firth, M., Rui, O.M. and Wu, X. (2012). How Do Various Forms Of Auditor Rotation Affect Audit Quality? Evidence From China. The International Journal of Accounting, Vol. 47 No. 1, pp. 109-138.
Francis, J. Maydew, E. Sparks, H. (1999). The Role Of Big 6 Auditors In The Credible Reporting Of Accruals. Auditing: A Journal of Practice & Theory. Vol. 18 No. 2, pp. 17-34.
Francis, J. D, Wang. (2006). The Joint Effect Of Investor Protection And Big 4 Audit On Earning Quality Around The World. Contemporary Accounting Research. 157-191.
Francis, R. Jere. Michael. DY. (2009). Big 4 Office Size and Audit Quality. The Accounting Review. Vol. 84, No. 5. pp. 1521-1552.
Geiger, M. and Rama, D. (2006). Audit Firm Size And Going-Concern Reporting Accuracy. Accounting Horizons. Vol. 20 No. 1, pp. 1-17.
Halim, abdul. Sutrisno. Rosidi. M. Achsin. (2014). Effect of Competence and Auditor Independence on Audit Quality with Audit Time Budget and Professional Commitment as a Moderation Variable. International Journal of Business and Management investion. Vol 3. Pp 64-74.
Hunter, J.E. and Schmidt, F.L. (2000). Fixed Effects Vs. Random Effects Meta Analysis Models: Implications For Cumulative Knowledge In Psychology. International Journal of Selection and Assessment. Vol. 8 No. 4, pp. 275-292.
Hunter, J.E., Schmidt, F.L. and Jackson, G.B. (1982). Cumulating Research Findings Across Studies. Studying Organizations: Innovations In Methodology. Vol. 4 Sage, Beverly Hill, CA.
Ittonen, Kim. (2010). A Theoretical Examination of the Role of Auditing and the Relevance of Audit Reports. University of Vaasa, Vaasa.
Jackson, A. B., Moldrich, M., & Roebuck, J. K. (2002). Audit-Firm Tenure And The Quality Of Financial Reports. Contemporary Accounting Research. Vol 4, pp 637 – 660.
Jensen, M.C, Meckling, W.H. (1976). Theory of The Firm: Manajerial Behavior, Agency Cost, And Ownership Structure. Journal of Financial and Economics.
Khurana, K, Inder. K, K, Raman. (2004). Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries. American Accounting Association. Vol. 79, No. 2 pp. 473-495.
Lawrence, Alastair. Miguel, MM. Ping, Zhang. (2011). Can Big4 Vs Non Big4 Differences In Audit Quality Proxies Be Attributed To Client Characteristics?. The Accounting Review American Accounting Association. Vol. 86, No 1. Pp 259-286.
Lennox, C. (1999). The Accuracy And Incremental Information Content Of Audit Reports In Predicting Bankruptcy. Journal of Business Finance and Accounting. Vol. 26 Nos 5/6, pp. 557-778.
Lim, Chee-Yeow. Hun-Tong, Tan. (2010). Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence. Contemporary Accounting Research. Vol. 27. No. 3. pp. 923–957.
Lowensohn, S., Laurence, E.J., Randal, J.E. and Stephen, P.D. (2007). Auditor Specialization, Perceived Audit Quality, And Audit Fees In The Local.
Lu, T. (2005). Does Opinion Shopping Impair Auditor Independence And Audit Quality?. Journal of Accounting Research. Vol. 44 No. 3, pp. 561-583.
Mansi, S.A., Maxwell, W.F. and Miller, D.P. (2004). Does Auditor Quality And Tenure Matter To Investors? Evidence From The Bond Market. Journal of Accounting Research. Vol. 42 No. 4, pp. 755-793.
Manurung, A.H. (2012). Teori keuangan perusahaan. Jakarta: STIEP Press.
Mohamed, Diana, Mostafa. Magda, H, H. (2013). Auditor Independence, Audit Quality And The Mandatory Auditor Rotation In Egypt. Education, Business and Society: Contemporary Middle Eastern Issues. Vol. 6 No. 2, 2013 pp. 116-144.
Nizarul, M., A., Hapsari, & Purwanti. (2007). An Empirical Analysis Of Auditor’s Competence And Auditor’s Independence On Audit Quality, With An Ethical Code As Moderating Variable. Finance and Accounting Journal, Vol.11. No.1, May 2007: 13-30.
Padri, A. and Molina, P. (2015). Audit firm Tenure, Audit firm Size And Audit Quality. Global Journal of Business and Social Science Review. Vol. 3 No. 1, pp. 228-235.
Pittman, J.A. and Fortin, S. (2004). Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics. Vol. 37 No. 1. pp. 113-36.
Rahmina, Listya, Yuniastuti. Sukrisno, Agoes. (2014). Influence Of Auditor Independence, Audit Tenure, And Audit Fee On Audit Quality Of Members Of Capital Market Accountant Forum In Indonesia. Procedia - Social and Behavioral Sciences. 164. Pp 324 – 331.
Salehi, M. Mohamad, R, F, M. Ali, D, G. (2019). A Meta-Analysis Approach For Determinants Of Effective Factors On Audit Quality Evidence From Emerging Market. Journal of Accounting in Emerging Economies. Vol. 9 No. 2, 2019 pp. 287-312.
Samaha, K. K, H. Hussainey, K. (2015). The Impact Of Board And Audit Committee Characteristics On Voluntary Disclosure: A Meta-Analysis. Journal of International Accounting, Auditing and Taxation. Vol. 24, pp. 13-28.
Tepalagun, Nopmaneen. Ling-ling. (2014). Auditor Independence and Audit Quality: A Literature Review. Journal of Accounting, Auditing & Finance. Pp 1–21.
Tobi, A, B. Aigienohuwa, O. Uniamikogbo. (2016). Auditor’s Independence and Audit Quality: A Study of Selected Deposit Money Banks in Nigeria. International Journal of Finance and Accounting. Vol 5. pp 13-21.
Wang, Chen-Chin. Kung, Fan-Hua. Kai-Hsun, Lin. (2014). Does Audit Firm Size Contribute To Audit Quality? Evidence From Two Emerging Markets. Corporate Ownership & Control. Volume 11, Issue 2.
