{"id":"https://openalex.org/W4412376561","doi":"https://doi.org/10.52970/grar.v6i1.1388","title":"The Influence of Audit Fees and Audit Rotation on Audit Quality in Chemical Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange","display_name":"The Influence of Audit Fees and Audit Rotation on Audit Quality in Chemical Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange","publication_year":2025,"publication_date":"2025-07-03","ids":{"openalex":"https://openalex.org/W4412376561","doi":"https://doi.org/10.52970/grar.v6i1.1388"},"language":"en","primary_location":{"id":"doi:10.52970/grar.v6i1.1388","doi":"https://doi.org/10.52970/grar.v6i1.1388","is_oa":true,"landing_page_url":"https://doi.org/10.52970/grar.v6i1.1388","pdf_url":"https://goldenratio.id/index.php/grar/article/download/1388/950","source":{"id":"https://openalex.org/S4210218863","display_name":"Golden Ratio of Auditing Research","issn_l":"2776-6373","issn":["2776-6373"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Golden Ratio of Auditing Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://goldenratio.id/index.php/grar/article/download/1388/950","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5118968919","display_name":"Annesa Tasya Maghfirah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Annesa Tasya Maghfirah","raw_affiliation_strings":["Universitas Hasanuddin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hasanuddin","institution_ids":["https://openalex.org/I98301867"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5108714357","display_name":"Miftahul Jannah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Miftahul Jannah","raw_affiliation_strings":["Universitas Hasanuddin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hasanuddin","institution_ids":["https://openalex.org/I98301867"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008263254","display_name":"Akhmad Qusyairi Amiruddin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"A. Amiruddin","raw_affiliation_strings":["Universitas Hasanuddin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hasanuddin","institution_ids":["https://openalex.org/I98301867"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5118833740","display_name":"S. Syamsuddin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"S. Syamsuddin","raw_affiliation_strings":["Universitas Hasanuddin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hasanuddin","institution_ids":["https://openalex.org/I98301867"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I98301867"],"apc_list":null,"apc_paid":null,"fwci":1.0379,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.7488606,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"6","issue":"1","first_page":"01","last_page":"10"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8622999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8622999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.13670000433921814,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-rotation","display_name":"auditor rotation","score":0.9779999852180481},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.996999979019165},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.8240000009536743},{"id":"https://openalex.org/keywords/chemical-companies","display_name":"chemical companies","score":0.8659999966621399},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7020000219345093}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7948739528656006},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7721429467201233},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.7475184202194214},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6896833181381226},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6611586213111877},{"id":"https://openalex.org/C2988460067","wikidata":"https://www.wikidata.org/wiki/Q55639","display_name":"Manufacturing sector","level":2,"score":0.4386036694049835},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.41250818967819214},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4107867479324341},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.39885616302490234},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27601826190948486},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.1669209897518158},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1181221604347229},{"id":"https://openalex.org/C192562407","wikidata":"https://www.wikidata.org/wiki/Q228736","display_name":"Materials science","level":0,"score":0.04134121537208557},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.0},{"id":"https://openalex.org/C191897082","wikidata":"https://www.wikidata.org/wiki/Q11467","display_name":"Metallurgy","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52970/grar.v6i1.1388","doi":"https://doi.org/10.52970/grar.v6i1.1388","is_oa":true,"landing_page_url":"https://doi.org/10.52970/grar.v6i1.1388","pdf_url":"https://goldenratio.id/index.php/grar/article/download/1388/950","source":{"id":"https://openalex.org/S4210218863","display_name":"Golden Ratio of Auditing Research","issn_l":"2776-6373","issn":["2776-6373"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Golden Ratio of Auditing Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.52970/grar.v6i1.1388","doi":"https://doi.org/10.52970/grar.v6i1.1388","is_oa":true,"landing_page_url":"https://doi.org/10.52970/grar.v6i1.1388","pdf_url":"https://goldenratio.id/index.php/grar/article/download/1388/950","source":{"id":"https://openalex.org/S4210218863","display_name":"Golden Ratio of Auditing Research","issn_l":"2776-6373","issn":["2776-6373"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Golden Ratio of Auditing Research","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4412376561.pdf","grobid_xml":"https://content.openalex.org/works/W4412376561.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4401393387","https://openalex.org/W7221283840","https://openalex.org/W3217515092","https://openalex.org/W6968100249","https://openalex.org/W7218679951","https://openalex.org/W2942091859","https://openalex.org/W4408122764","https://openalex.org/W4412770456","https://openalex.org/W4409453985","https://openalex.org/W4404085273"],"abstract_inverted_index":{"This":[0],"study":[1],"aims":[2],"to":[3],"analyze":[4],"the":[5,16,31,37,56,74,101,121,128,134,139],"influence":[6],"of":[7,18,59,98,114,142],"Audit":[8,10,13,51,66,69],"Fees,":[9],"Rotation,":[11,67],"and":[12,68,88],"Quality":[14,70],"on":[15,30],"activeness":[17,140],"companies":[19,28],"in":[20,24,137],"conducting":[21],"quality":[22],"audits":[23],"chemical":[25],"sub-sector":[26],"manufacturing":[27],"listed":[29],"Indonesia":[32],"Stock":[33],"Exchange":[34],"(IDX)":[35],"during":[36],"2022\u20132024":[38],"period.":[39],"The":[40,79,93,106],"research":[41],"method":[42],"used":[43],"is":[44,71,123],"quantitative":[45],"with":[46,110],"a":[47,62,111],"logistic":[48],"regression":[49],"approach.":[50],"Fees":[52],"are":[53],"measured":[54],"using":[55],"natural":[57],"logarithm":[58],"professional":[60],"fees,":[61],"dummy":[63],"variable":[64],"represents":[65],"proxied":[72],"by":[73],"auditor's":[75],"Big":[76],"Four":[77],"status.":[78],"results":[80],"show":[81],"that":[82,120],"all":[83],"three":[84],"independent":[85],"variables":[86],"positively":[87],"significantly":[89],"affect":[90],"company":[91],"activity.":[92],"Nagelkerke":[94],"R":[95],"Square":[96],"value":[97,113],"0.923":[99],"indicates":[100],"model's":[102,107,135],"high":[103],"explanatory":[104],"power.":[105],"goodness-of-fit":[108],"test,":[109],"Chi-Square":[112],"38.783":[115],"(p":[116],"<":[117],"0.05),":[118],"suggests":[119],"model":[122],"suitable":[124],"for":[125],"use.":[126],"Additionally,":[127],"classification":[129],"accuracy":[130],"reaches":[131],"100%,":[132],"reinforcing":[133],"reliability":[136],"predicting":[138],"category":[141],"companies.":[143]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-10-10T00:00:00"}