Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia

Research Article

Audit Quality: Analysis of the effect of audit change and firm size

Download45 downloads
  • @INPROCEEDINGS{10.4108/eai.2-8-2023.2341712,
        author={Muhaimin  Muhaimin and Mira  Mira and Mellisyah  Mellisyah and Muh.  Yusuf},
        title={Audit Quality: Analysis of the effect of audit change and firm size},
        proceedings={Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia},
        publisher={EAI},
        proceedings_a={ICEB},
        year={2024},
        month={6},
        keywords={audit change company size audit quality},
        doi={10.4108/eai.2-8-2023.2341712}
    }
    
  • Muhaimin Muhaimin
    Mira Mira
    Mellisyah Mellisyah
    Muh. Yusuf
    Year: 2024
    Audit Quality: Analysis of the effect of audit change and firm size
    ICEB
    EAI
    DOI: 10.4108/eai.2-8-2023.2341712
Muhaimin Muhaimin1,*, Mira Mira1, Mellisyah Mellisyah1, Muh. Yusuf1
  • 1: Muhammadiyah University Makassar
*Contact email: muhaimin@unismuh.ac.id

Abstract

This project seeks to investigate and get actual proof concerning the impact that audit modification has on the quality of audits. In addition, the size of the company serves as a control variable in this study. This entails a numerical investigation that studies the relationship among variables x as well as y and examines the causality of the association. In this study, 92 organizations from the financial sector were included. The population consisted of 15 enterprises that were studied for a period of two years, and a total sample size of 30 was obtained through the use of a purposive sampling technique. A version of SPSS 24.0 for Windows is used to process the data. The findings of this research indicate that the audit change (X1) has a negative and significant effect on audit quality (Y); suddenly, auditor changes occur not due to the rationales for the audit's engagement period have already been accomplished, yet occasionally firms tend to search at new auditors with cheaper rates, so, of obviously, lower costs will reduce the quality of the audit.