Global Journal of Economic and Finance Research

This study aims to test audit tenure, audit fees, audit effort, and CEO duality in non-financial companies on audit quality. The population in this study was non-financial companies that went public as many as 617 companies during the period 2017 to 2020 using purposive sampling, a sample of 176 non-financial companies listed on the Indonesia Stock Exchange was obtained. Data analysis techniques using panel data regression analysis before the COVID-19 pandemic in 2017-2019 during the COVID-19 Pandemic period from 2019-2020. The dependent variables used are audit variables while the independent variables used are audit tenure, audit fee, audit effort, and CEO duality. The results showed the results that before the COVID-19 Pandemic, tenure audits had a positive effect on audit quality during the COVID-19 Pandemic, tenure audits did not affect audit quality, so with audit fees before the COVID-19 Pandemic, it negatively affected audit quality while during the COVID-19 Pandemic, audit fees did not affect audit quality, however, audit effort before the COVID Pandemic did not affect the quality of the audit as it was during the COVID-19 Pandemic, the audit effort had a positive effect on the quality of the audit as well as the ceo duality before and during the COVID-19 Pandemic, the ceo duality did not affect the quality of the audit.

Audit Tenure, Audit Fee, Audit Effort, Chief Executive Officer Duality, and Audit Quality.

1. Ab Razak, N. H., & Palahuddin, S. H. (2014). Corporate governance and earning management: Evidence from 200 Malaysian listed firms from the period of 2007 to 2011. Corporate Board: Role, Duties and Composition, 10(1), 6–17.
2. Agoes, S. (2012). Auditing: Petunjuk praktis pemeriksaan akuntan oleh akuntan publik. Jakarta: Salemba Empat.
3. Agustini, T., & Siregar, D. L. (2020). Pengaruh fee audit, audit tenure dan rotasi audit terhadap kualitas audit di Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(1).
4. Akrimi, N. (2021). The Impact of Coronavirus Pandemic on Audit Quality: The Perceptions of Saudi Auditors. Academy of Accounting and Financial Studies Journal, 25(1), 1–7.
5. Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2020). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management.
6. Al-Thuneibat, A. A., Al Issa, R. T. I., & Baker, R. A. A. (2011). Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan. Managerial Auditing Journal.
7. Andriani, N., & Nursiam, N. (2018). PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(1), 29–39.  https://doi.org/10.23917/reaksi.v3i1.5559
8. Ardani, S. V. (2017). Pengaruh Tenure Audit, Rotasi Audit, Audit Fee terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di Bei Tahun 2010 2014). Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 6(1), 1–12.
9. Ardaputri, N. E., & Sadikin, D. S. (2021). PENGARUH EXECUTIVE INCENTIVE, FIRM SIZE, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DALAM BURSA EFEK INDONESIA PERIODE 2015-2018. Paradigma, 18(2), 62–72.
10. Arens, A. A., Elder, R. J., & Beasley, M. S. (2015). Auditing & Jasa Assurance Pendekatan Terintegrasi. Edisi Kelimabelas. Erlangga. Jakarta.
11. Asghar, A., Sajjad, S., Shahzad, A., & Matemilola, B. T. (2020). Role of discretionary earning management in corporate governance-value and corporate governance-risk relationships. Corporate Governance: The International Journal of Business in Society.
12. Baker, R., Christensen, T., & Cottrell, D. (2011). Essentials of advanced financial accounting. McGraw-Hill Higher Education.
13. Basuki, A. T., & Prawoto, N. (2017). Analisis Regresi Dalam Penelitian Ekonomi dan Bisnis. PT Rajagrafindo Persada, Depok.
14. Biri, S. F. L. (2019). Pengaruh Kompetensi, Independensi, Dan Fee Audit Terhadap Kualitas Audit (Studi Kasus Kantor Akuntan Publik Di Kota Yogyakarta). Akuntansi Dewantara, 3(2), 106–118.
15. Booth, J. R., Cornett, M. M., & Tehranian, H. (2002). Boards of directors, ownership, and regulation. Journal of Banking & Finance, 26(10), 1973–1996.
16. Buntara, A. A., & Adhariani, D. (2019). Audit tenure and audit quality: The renewal sense of comfort? Australasian Accounting, Business and Finance Journal, 13(4), 46–62. https://doi.org/10.14453/aabfj.v13i4.4
17. Caramanis, C., & Lennox, C. (2008). Audit effort and earnings management. Journal of Accounting and Economics, 45(1), 116–138.
18. Chrisdinawidanty, Z. N., Tugiman, H., & Muslih, M. (2016). Pengaruh Etika Auditor Dan Fee Audit Terhadap Kualitas Audit (studi Kasus Pada Kantor Akuntan Publik Di Bandung). EProceedings of Management, 3(3).
19. Darya, K., & Puspitasari, S. A. (2017). Reputasi KAP, Audit Tenure, Ukuran Perusahaan Klien dan Kualitas Audit (Studi pada Perusahaan LQ 45 Indonesia). Jurnal Keuangan Dan Perbankan, 13(2), 97–109.
20. Dao, M., Xu, H., & Liu, L. (2019). Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA. International Journal of Auditing, 23(1), 112–124. https://doi.org/10.1111/ijau.12149
21. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.
22. Dinuka, V. K., & Zulaikha, Z. (2014). Analisis Pengaruh Audit Tenure, Ukuran KAP dan Diversifikasi Geografis terhadap Manajemen Laba. Fakultas Ekonomika dan Bisnis.
23. Dr, P. (2018). Sugiyono, Metode Penelitian Kuantitatif Kualitatif dan R&D. CV. Alfabeta, Bandung.
24. Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74.
25. El-Dyasty, M. M., & Elamer, A. A. (2021). The effect of auditor type on audit quality in emerging markets: evidence from Egypt. International Journal of Accounting and Information Management, 29(1), 43–66.  https://doi.org/10.1108/IJAIM-04-2020-0060
26. Erieska, L. A. (2018). Pengaruh Size KAP dan Fee Audit Terhadap Kualitas Audit Dengan Rotasi Audit Sebagai Variabel Intervening. MAKSI UNTAN, 4(1).
27. Fakhfakh Sakka, I., & Jarboui, A. (2016). Audit reports timeliness: Empirical evidence from Tunisia. Cogent Business & Management, 3(1), 1195680.
28. Febriana, V., & Ardiyanto, M. D. (2012). Faktor-faktor yang mempengaruhi penggantian kantor akuntan publik di perusahaan go public yang terdaftar di BEI. Fakultas Ekonomika dan Bisnis.
29. Febriyanti, N. M. D., & Mertha, I. M. (2014). Pengaruh masa perikatan audit, rotasi kap, ukuran perusahaan klien, dan ukuran kap pada kualitas audit. E-Jurnal Akuntansi Universitas Udayana, 7(2), 503–518.
30. Fetscherin, M. (2015). The CEO branding mix. Journal of Business Strategy.
31. Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program SPSS IMB 19.
32. Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25.
33. González, J. S., & García-Meca, E. (2014). Does corporate governance influence earnings management in Latin American markets? Journal of Business Ethics, 121(3), 419–440.
34. Gujarati, D. N. (2015). Basic Econometrics, International Edition, Ed 4th. New York: McGraw-Hill Higher Edocation.
35. Gumanti, T. A., & Prasetiawati, W. (2011). Dualitas peran, komisaris independen dan manajemen laba pada penawaran saham perdana. JAKI, 1, 31–42.
36. Halim, A. (2015). Auditing; Dasar-dasar Audit Laporan Keuangan.
37. Hamid, A. (2013). Pengaruh Tenur KAP Dan Ukuran KAP Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurnal Akuntansi, 1(1).
38.  Hariyani, Dewi. (2019, June 19). Membangun Profesi Akuntan Publik Kelas Dunia. Pusat Pembinaan Profesi Keuangan. https://pppk.kemenkeu.go.id/in/post/membangun-profesi-akuntan-publik-kelas-dunia
39. Hartadi, B. (2012). Pengaruh fee audit, rotasi kap, dan reputasi auditor terhadap kualitas audit di Bursa Efek Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(1), 84–104.
40. He, X., Wong, T. J., & Young, D. (2012). Challenges for implementation of fair value accounting in emerging markets: Evidence from China. Contemporary Accounting Research, 29(2), 538–562.
41. Houston, R. W., Peters, M. F., & Pratt, J. H. (1999). The audit risk model, business risk and audit-planning decisions. The Accounting Review, 74(3), 281–298.
42. Hoyle, J. (1978). Mandatory auditor rotation: The arguments and an alternative. Journal of Accountancy (Pre-1986), 145(000005), 69.
43. Idawati, W. (2018). Analisis karakteristik kunci yang mempengaruhi kualitas audit. Jurnal Akuntansi, 22(1), 33–50.
44. Idawati, W., S. Prabowo, H., Rizki Pratiwi, A., Simatupang, B. (2024). Influencing Factors On Sustainability Reporting Quality Based On Sustainable Development Goals (SDGS) Considering Covid 19. Journals.vilniustech, Vol 25 No 2 (2024)   https://doi.org/10.3846/btp.2024.19579
45. Jadiyappa, N., Hickman, L. E., Kakani, R. K., & Abidi, Q. (2021). Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India. Managerial Auditing Journal, 36(5), 724–743. https://doi.org/10.1108/MAJ-12-2020-2957
46. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
47. Johnson, V. E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research, 19(4), 637–660.
48. Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193–228.
49. Kamarudin, K. A., Ismail, W. A. W., & Samsuddin, M. E. (2012). The influence of CEO duality on the relationship between audit committee independence and earnings quality. Procedia-Social and Behavioral Sciences, 65, 919–924.
50. Kirana, I. G. A. M. I. (2020). The effect of auditor rotation, time pressure, and audit tenure on audit quality with auditor specialization as moderation variable (empirical study of manufacturing companies listed on the Indonesia stock exchange in 2014-2018). International Research Journal of Management, IT and Social Sciences, 7(3), 126–136. https://doi.org/10.21744/irjmis.v7n3.931
51. KPMG. (2020). “COVID-19 : Potential Impact On Financial Reporting”. https://home.kpmg/xx/en/home/insights/2020/03/covid-19-financial-reporting-resource-centre
52. Kraub, P., Pronobis, P., & Zülch, H. (2015). Abnormal audit fees and audit quality: initial evidence from the German audit market. Journal of Business Economics, 85(1), 45–84.
53. Krause, R., Semadeni, M., & Cannella Jr, A. A. (2014). CEO duality: A review and research agenda. Journal of Management, 40(1), 256–286.