{"id":"https://openalex.org/W7220408366","doi":"https://doi.org/10.33024/jur.jeram.v15i1.19858","title":"Pengaruh Fee Audit, Audit Tenure, Rotasi Audit, Independensi Auditor, Professionalisme Auditor, Reputasi Auditor Dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)","display_name":"Pengaruh Fee Audit, Audit Tenure, Rotasi Audit, Independensi Auditor, Professionalisme Auditor, Reputasi Auditor Dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)","publication_year":2026,"publication_date":"2026-08-13","ids":{"openalex":"https://openalex.org/W7220408366","doi":"https://doi.org/10.33024/jur.jeram.v15i1.19858"},"language":"id","primary_location":{"id":"pmh:oai:ojs.ejurnalmalahayati.ac.id:article/19858","doi":"https://doi.org/10.33024/jur.jeram.v15i1.19858","is_oa":true,"landing_page_url":"https://ejurnalmalahayati.ac.id/index.php/risetekonomi/article/view/19858","pdf_url":"https://ejurnalmalahayati.ac.id/index.php/risetekonomi/article/download/19858/pdf","source":{"id":"https://openalex.org/S4387282204","display_name":"Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)","issn_l":"2355-6463","issn":["2355-6463","2656-3762"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086930","host_organization_name":"Universitas Malahayati","host_organization_lineage":["https://openalex.org/I4210086930"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.33024/jur.jeram.v15i1","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejurnalmalahayati.ac.id/index.php/risetekonomi/article/download/19858/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5157560230","display_name":"Aziz Gunardi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gunardi, Aziz","raw_affiliation_strings":["prodi akuntansi FEM Unmal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"prodi akuntansi FEM Unmal","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5156362125","display_name":"Muhammad Luthfi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Luthfi, Muhammad","raw_affiliation_strings":["prodi akuntansi FEM Unmal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"prodi akuntansi FEM Unmal","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5078795467","display_name":"Hardini Ariningrum","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ariningrum, Hardini","raw_affiliation_strings":["prodi akuntansi FEM Unmal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"prodi akuntansi FEM Unmal","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.83697894,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8765000104904175,"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":0.8765000104904175,"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":0.12300000339746475,"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-quality","display_name":"audit quality","score":0.9750000238418579},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9959999918937683},{"id":"https://openalex.org/keywords/auditor-tenure","display_name":"audit tenure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-rotation","display_name":"auditor rotation","score":0.9800000190734863},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":1.0},{"id":"https://openalex.org/keywords/auditor-professionalism","display_name":"auditor professionalism","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-reputation","display_name":"auditor reputation","score":0.9990000128746033},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.824999988079071},{"id":"https://openalex.org/keywords/consumer-cyclicals","display_name":"consumer cyclicals","score":0.9079999923706055},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9890000224113464}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7581999897956848},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7196000218391418},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6855999827384949},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.6193000078201294},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.6097000241279602},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.555400013923645},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5293999910354614},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5249000191688538},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5060999989509583},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.5024999976158142},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.42590001225471497},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.41370001435279846},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.4025000035762787},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.3847000002861023},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.37950000166893005},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.3732999861240387},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.31769999861717224},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.29679998755455017},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.28459998965263367},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.2621000111103058}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs.ejurnalmalahayati.ac.id:article/19858","doi":"https://doi.org/10.33024/jur.jeram.v15i1.19858","is_oa":true,"landing_page_url":"https://ejurnalmalahayati.ac.id/index.php/risetekonomi/article/view/19858","pdf_url":"https://ejurnalmalahayati.ac.id/index.php/risetekonomi/article/download/19858/pdf","source":{"id":"https://openalex.org/S4387282204","display_name":"Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)","issn_l":"2355-6463","issn":["2355-6463","2656-3762"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086930","host_organization_name":"Universitas Malahayati","host_organization_lineage":["https://openalex.org/I4210086930"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.33024/jur.jeram.v15i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs.ejurnalmalahayati.ac.id:article/19858","doi":"https://doi.org/10.33024/jur.jeram.v15i1.19858","is_oa":true,"landing_page_url":"https://ejurnalmalahayati.ac.id/index.php/risetekonomi/article/view/19858","pdf_url":"https://ejurnalmalahayati.ac.id/index.php/risetekonomi/article/download/19858/pdf","source":{"id":"https://openalex.org/S4387282204","display_name":"Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)","issn_l":"2355-6463","issn":["2355-6463","2656-3762"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086930","host_organization_name":"Universitas Malahayati","host_organization_lineage":["https://openalex.org/I4210086930"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.33024/jur.jeram.v15i1","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220408366.pdf","grobid_xml":"https://content.openalex.org/works/W7220408366.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2613667724","https://openalex.org/W2749956819","https://openalex.org/W4312089315","https://openalex.org/W3009287126","https://openalex.org/W1916737121","https://openalex.org/W4380610599","https://openalex.org/W3010666600","https://openalex.org/W7125422724","https://openalex.org/W4401399792","https://openalex.org/W2883018195"],"abstract_inverted_index":{"This":[0],"research":[1,30,65,102,110],"aims":[2],"to":[3],"analyze":[4],"the":[5,37,48,53,70,89,101],"influence":[6,124,135,147,167],"of":[7,108],"audit":[8,10,12,24,113,115,117,126,137,149,153,155,168],"fees,":[9,114,152],"tenure,":[11,116,154],"rotation,":[13,156],"auditor":[14,16,18,141,157,159,161],"independence,":[15,140,158],"professionalism,":[17,142,160],"reputation,":[19,162],"and":[20,52,73,85,93,122,133,163],"company":[21,143,164],"size":[22,144,165],"on":[23,36,125,136,148],"quality.":[25,127,138,150,169],"The":[26,59,76,96],"population":[27],"in":[28,41,63,100],"this":[29,64,109],"is":[31,103],"Consumer":[32],"Cyclicals":[33],"companies":[34],"listed":[35],"Indonesia":[38],"Stock":[39],"Exchange":[40],"2018-2022.":[42],"Sampling":[43],"was":[44,56,66,79],"carried":[45,67,80],"out":[46,68,81],"using":[47,69],"purposive":[49],"sampling":[50],"method":[51,72,78,98],"total":[54],"sample":[55],"145":[57],"companies.":[58],"data":[60,87],"collection":[61],"technique":[62],"documentation":[71,77],"literature":[74],"study.":[75],"by":[82],"collecting,":[83],"recording":[84],"reviewing":[86],"from":[88],"company's":[90],"annual":[91],"report":[92],"financial":[94],"reports.":[95],"analytical":[97],"used":[99],"binary":[104],"logistic":[105],"regression.The":[106],"results":[107],"show":[111],"that":[112],"rotation":[118],"have":[119,145],"a":[120,131],"positive":[121],"significant":[123,134],"Auditor":[128,139],"reputation":[129],"has":[130],"negative":[132],"no":[146],"Audit":[151],"simultaneously":[166]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-06T00:00:00"}