DETERMINAN IMBALAN JASA AUDIT: STUDI PADA PERUSAHAAN TERBUKA DI INDONESIA PERIODE 2013-2016

Senny - Harindahyani, Hari Hananto

Sari

Penelitian ini menginvestigasi dampak dari tenur audit, rotasi audit, kompleksitas perusahaan, dan risiko audit terhadap penentuan imbalan jasa audit yang dilakukan oleh auditor Kantor Akuntan Publik (KAP) Big-4 maupun Non Big-4. Penentuan imbalan jasa audit adalah suatu proses yang fundamental, yang dapat mempengaruhi keberlangsungan seluruh proses audit. Dalam penelitian ini, sampel yang digunakan adalah perusahaan manufaktur (industri dasar dan bahan kimia, industri lainnya, dan industri barang konsumen) yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2013 sampai dengan 2016. Hasil penelitian menunjukkan bahwa seluruh hipotesis diterima, kecuali variabel risiko audit. Di Indonesia, risiko audit menjadi bagian utama bagi Kantor Akuntan Publik (KAP) Big-4 dalam proses menentukan imbalan jasa audit, namun KAP Non Big-4 masih belum menjadikannya sebagai bagian penting dalam proses penentuan imbalan jasa tersebut. Penelitian ini juga mampu mengungkapkan temuan yang menarik bahwa arus kas operasi (CFO) sebagai variabel kontrol memiliki pengaruh signifikan terhadap imbalan jasa audit abnormal, baik pada KAP Big-4 dan Non Big-4.

Kata Kunci

imbalan jasa audit; tenur audit; rotasi audit; kompleksitas; risiko audit

Teks Lengkap:

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