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PENGARUH AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT: A SYSTEMATIC LITERATURE REVIEW
Corresponding Author(s) : Aisyah Abbas
ISAFIR: Islamic Accounting and Finance Review,
Vol. 4 No. 2 (2023): Desember 2023
Abstract
Abstract, This research aims to analyze the influence of audit tenure and company size on audit quality. Audit quality has an important role in providing accurate and reliable information to company stakeholders. Previous research shows that long audit tenure can improve audit quality. There is also research that too long audit tenure can reduce auditor independence and potentially reduce audit quality. Company size is also considered to influence audit quality. Companies with a larger size, such as large KAPs (Big Four), are considered to provide better audit quality than smaller KAPs. This is due to better financial resources and more specific relationships between large KAPs and their clients. It is hoped that the results of this research will provide new information and insight into the influence of audit tenure and company size on audit quality. These findings can be used as a reference in decision making and increase understanding of the factors that influence audit quality.
Abstrak, Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure dan ukuran perusahaan terhadap kualitas audit. Kualitas audit memiliki peran penting dalam memberikan informasi yang akurat dan dapat dipercaya kepada para pemangku kepentingan perusahaan. Penelitian sebelumnya menunjukkan bahwa audit tenure yang panjang dapat meningkatkan kualitas audit, terdapat juga penelitian bahwa audit tenure yang terlalu panjang dapat mengurangi independensi auditor dan berpotensi menurunkan kualitas audit.Ukuran perusahaan juga dianggap mempengaruhi kualitas audit. Perusahaan dengan ukuran yang lebih besar, seperti KAP besar (Big Four), dianggap memberikan kualitas audit yang lebih baik dibandingkan KAP yang lebih kecil. Hal ini disebabkan oleh sumber daya keuangan yang lebih baik dan hubungan yang lebih spesifik antara KAP besar dengan klien mereka. Hasil penelitian ini diharapkan dapat memberikan informasi dan wawasan baru tentang pengaruh audit tenure dan ukuran perusahaan terhadap kualitas audit. Temuan-temuan ini dapat digunakan sebagai acuan dalam pengambilan keputusan dan meningkatkan pemahaman tentang faktor-faktor yang memengaruhi kualitas audit.
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