PREDICTION OF AUDIT QUALITY BASED ON FINANCIAL RATIO'S: EMPIRICAL TESTING IN INDONESIA

T., Husain and Bayu, Pasupati and Melani, Quintania (2020) PREDICTION OF AUDIT QUALITY BASED ON FINANCIAL RATIO'S: EMPIRICAL TESTING IN INDONESIA. International Journal of Advanced Scientific Technologies in Engineering and Management Sciences, 6 (9). pp. 1-5. ISSN 2454-356X

Text PREDICTION OF AUDIT QUALITY BASED ON FINANCIAL RATIO.pdf Download (514kB)

Abstract

The novice researchers in Indonesia itself even sometimes claim that only these maneuvers can measure audit quality when using secondary data. There are many other measurements used by previous researchers This study objective to the prediction of audit quality based on Financial Ratio's with CR, TATO, DER, ROE, and EPS. While audit quality uses an audit fee proxies. The research is a quantitative approach, which includes a sample of 21 firms listed in the Indonesia Stock Exchange, included data observation for the period of 2016-2018. This study applied data panel regression using the selection of estimation panel data technique through Chow tests, Hausman's test, and Lagrange Test. This data analysis was operated using STATA MP/14.00. The study finds that all of the Financial Ratio's proxies have predicted Audit Quality. The findings should be a reference for novice researchers, especially in Indonesia, to use the LNFE proxy to measure audit quality, then as consideration for companies and investors, namely audit fees by looking at financial ratios to build a good audit quality.

Item Type:	Article
Uncontrolled Keywords:	Audit quality, financial ratio's, audit fee.
Subjects:	600 Technology and Applied Sciences /Teknologi dan Ilmu-ilmu Terapan > 657.45 Auditing/Audit Keuangan, Pemeriksaan Keuangan
Divisions:	Fakultas Ekonomi > Manajemen
Depositing User:	Julia Ningsih Perpustakaan
Date Deposited:	04 Nov 2020 04:11
Last Modified:	04 Nov 2020 04:22
URI:	http://repository.unsada.ac.id/id/eprint/1526

Actions (login required)

View Item