PENGARUH BIAYA AUDIT ABNORMAL, TENURE AUDIT, DAN KUALITAS AUDIT TERHADAP PENYAJIAN KEMBALI LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018)

Abstract

This study aims to examine the effect of abnormal audit fees, audit tenure, and audit quality on financial restatements. The population in this study were all companies listed on the Indonesia Stock Exchange in 2017-2018, the sample was selected based on predetermined purposive sampling criteria. The data in this study were obtained from the financial statements of the 136 sample companies. This study uses logistic regression analysis. The results of the study statistically prove that abnormal audit fees have a significant effect on restatement of financial statements. Meanwhile, two other variables, audit tenure and audit quality do not have a significant effect on the restatement of financial statements.

Keyword : Financial Restatements, Abnormal Audit Fee, Tenure Audit, Audit Quality