Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit

Dinie Setyawati, R. Nelly Nur Apandi


Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measured by discretionary accrual. The research method applied in this study was descriptive methods. Population in this study at non - financial companies listed on Indonesia Stock Exchange in 2014-2016. The sample was taken by purposive sampling technique that is specific sample selection criteria. The data analytical method used in this study was regression of panel data. The result of this research indicates that positive abnormal audit fee has not a negative significant effect on audit quality while political connection strengthen insignificantly the relationship between positive abnormal audit fee and audit quality.

Keywords. Positive abnormal audit fee; political connection; audit quality

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh positive abnormal audit fee terhadap kualitas audit dan untuk mengetahui moderasi koneksi politik dalam pengaruh positive abnormal audit fee dan kualitas audit. Kualitas audit dalam penelitian ini diukur dengan melihat tingkat discretionary accrual. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif. Populasi dalam penelitian berupa perusahaan non - keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014 - 2016. Sampel di ambil berdasarkan teknik purposive sampling dengan beberapa kriteria. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi data panel. Hasil dari penelitian ini menunjukan bahwa positive abnormal audit fee tidak signifikan berpengaruh negatif terhadap kualitas audit sementara koneksi politik tidak signifikan memperkuat pengaruh negatif dari positive abnormal audit fee terhadap kualitas audit.

Kata Kunci. Positive abnormal audit fee; koneksi politik; kualitas audit


Positive abnormal audit fee; koneksi politik; kualitas audit

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DOI: https://doi.org/10.17509/jaset.v11i2.20752


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