Analysis of Auditee Characteristics, Audit Fee, And Public Accounting Firm Size as a Determinant of Qualified Audit Opinion

Hidayatullah, Hidayatullah and Priyai, Satya Anggada and Rindang, Widuri (2021) Analysis of Auditee Characteristics, Audit Fee, And Public Accounting Firm Size as a Determinant of Qualified Audit Opinion. Turkish Journal of Computer and Mathematics Education, 12 (13). pp. 1729-1740. ISSN 1309-4653

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Abstract

This research aims to analyze the effect of auditee characteristics, audit fee, and public accounting firm size to determine the issuance of qualified audit opinion on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012-2016 period. The independent variables in this research are current Ratio, receivable to sales ratio, net profit margin ratio, operating margin to total assets ratio, debt ratio, audit fee, and public accounting firm size. SPSS Statistics version 22 is used to test the hypothesis. The result shows that the debt ratio influences to determine the qualified audit opinion. Meanwhile, the current Ratio, receivable to sales ratio, net profit margin ratio, operating margin to total assets ratio, audit fee, and public accounting firm size does not affect the qualified audit opinion.

Item Type:	Article
Uncontrolled Keywords:	qualified audit opinion, auditee characteristics, audit fee, public accounting firm size, a manufacturing company, IDX
Subjects:	300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
Divisions:	Artikel Ilmiah Dosen
Depositing User:	Hidayatull Hidayat Kampai
Date Deposited:	07 Oct 2022 04:44
Last Modified:	07 Oct 2022 04:44
URI:	http://repo.darmajaya.ac.id/id/eprint/9740

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