Статті в журналах з теми "AUSIT"

Codes of ethics in translating and interpreting have become increasingly examined in recent literature, as practitioners in ever-widening fields of practice see such codes as essential in underpinning their professionalism. While such codes in various professions set standards for their association’s membership, codes in some sectors of translating and interpreting often have a wider function, detailing ground rules and techniques for practice and serving as educational documents, for users of services as much as for practitioners. The code of ethics developed by the Australian Institute of Interpreters and Translators [AUSIT] has been often cited in international literature as a broad, comprehensive generic code for professional practice. When this code was recently rewritten by its association, the wider functions of the code, as well as core considerations of practitioners’ role, conduct and autonomy were extensively debated. This article examines the issues that arose in rewriting the AUSIT code, drawing on international comparisons of how other codes have defined their central tenets.

Audit delay dapat diertikan juga sebagai lamanya tenggang waktu seorang auditor untuk menyelesaikan laporan pemeriksaannya, yang dihitung mulai dari tanggal penutupan tahun buku sampai dengan tanggal diselesaikannya laporan pemeriksaan yang dilakukan oleh suditor independen. Semakin lama seorang auditor menyelesaikan pemeriksaannya maka semakin panjang pula ausit delay, terdapat beberapa faktor mengapa audit delay bisa terjadi, yaitu Profitabilitas (ROA), Ukuran Perusahaan, Financial Distress dan Pertumbuhan Perusahaan, Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris dan menemukan kejelasan mengenai fenomena tentang Tepat dan Tidaknya Waktu Publikasi Laporan Keuangan. Populasi dalam penelitian ini adalah seluruh laporan keuangan perusahaan manufaktur pada Sektor Industri Dasar dan Kimia dengan jumlah 65 perusahaan yang terdaftar di BEI periode 2010-2015. Metode penentuan sampel dalam penelitian ini termasuk dalam purposive sampling karena terlebih dahulu sudah ditentukan kriteria-kriteria sampel yang akan diambil. Data dari penelitian ini, menggunakan menggunakan analisis inferensial sedangkan untuk regresinya, menggunakan data panel dengan program E-Views 7. Data panel adalah data yang terbentuk dari penggabungan penggabungan data time series dan data cross section. Hasil dari pengolahan data dapat disimpulkan, dari 4 faktor variable X yaitu Profitabilitas (ROA), Ukuran Perusahaan, Financial Distress dan Pertumbuhan Perusahaan, yang paling mempengaruhi keterlambatan auditor dalam menerbitkan laporan keuangan yaitu Profitabilitas (ROA) Kata Kunci: Ketepatan, Ketidaktepatan, Laporan Keuangan, Publikasi

The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.

AbstractBemisia tabaci (Gennadius) represents a relatively large cryptic species complex. Australia has at least two native populations of B. tabaci sensu lato and these were first found on different host plants in different parts of Australia. The species status of these populations has not been resolved, although their mitochondrial sequences differ by 3.82–4.20%. We addressed the question of whether these AUSI and AUSII B. tabaci populations are distinct species. We used reciprocal cross-mating tests to establish whether the insects from these different populations recognize one another as potential mating partners. The results show that the two native Australian populations of B. tabaci have a mating sequence with four phases, each of which is described. Not all pairs in the control crosses mated and the frequency of mating differed across them. Some pairs in the AUSI-M × AUSII-F did mate (15%) and did produce female progeny, but the frequency was extremely low relative to controls. Microsatellite genotyping of the female progeny produced in the crosses showed these matings were successful. None of the AUSII-M × AUSI-F crosses mated although some of the males did search for females. These results demonstrate the critical role of the mate recognition process and the need to assess this directly in cross-mating tests if the species status of different populations is to be tested realistically. In short, AUSI and AUSII B. tabaci populations are distinct species because the individual males and females do not recognize individuals of the alternative population as potential mating partners.

Although ethics in translation is not a new realm of study, it is almost intact for official translators in Iran. This study aims to evaluate translators’ familiarity and commitment to universally accepted ethical issues. Moreover the present study attempts to shed light on the relationship between translators’ educational levels and work experience and their familiarity and commitment to universally accepted translation ethical issues. The Australian Institute of Interpreters and Translators (AUSIT) has published a code of ethics for the members and obliges them to observe the principles. The first five principles are related to “Professional Conduct”, “Confidentiality”, “Competence”, “Impartiality” and “Accuracy”, which were obtained to conduct the present research. The instrument utilized in this study was a questionnaire containing 35 items presented to official translators in three populated cities in Iran, Tehran, Mashhad and Kerman. The multiple-choice researcher-made questionnaire was constructed in Persian to reduce any possible ambiguity. The present study conducted in 2016 on certified official translators and interpreters, either male or female, aged between 25 to about 52. However, it does not take age and gender into account. The study findings reveal that work experience and level of education have significant relationship with commitment and familiarity. SPSS and One-Way ANOVA were utilized to analyze the data.1.INTRODUCTIONEthics in translation is such a new subject in Iran that most of the official translators cannot avoid expressing their shock as they hear the term ethics in translation. Although ethics has been already introduced in many translation centers in many countries such as Australia and the USA, It is still new in Iran and degree of official translators’ familiarity with the principles and their commitment to them is unknown. Not observing the principles equals maximizing ethical challenges faced by translators and interpreters since they have a crucial role in many different situations related to human interactions (Baker, 2016). A study seemed necessary to evaluate their performance that can lead to an improvement per se since observing ethics is so important that philosophy believes it is a main source of making decisions arbitrarily unless the actions would be “aimless”, (Rupani, 2015). Such a study can introduce the necessity of ethics to translators, if it is then determined unknown and required. Afterwards, a comprehensive and culturally appropriate code of ethics will be proposed to Iranian Association of Certified Translators and Interpreters.AUSIT (Australian Institute of Interpreters and Translators) published one of the most accredited codes of ethPublishedby Australian

The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980). Our results indicate that fees are greater in those companies that have an internal audit function. In addition, if there are meetings between the audit committee and the internal audit function, this is statistically significant with audit fees. This paper contributes to literature in several ways. Firstly, there are no previous papers in Spain, unlike other contexts, on the relationship between internal audit and auditor fees. Secondly, the empirical results detected in previous studies are conflicting; therefore, there is a need to complement them. Finally, the findings have practical implications for companies, external auditors and regulatory agencies themselves. El objetivo de este trabajo es analizar la relación existente entre la función de auditoría interna y los honorarios del auditor sobre una muestra de empresas que cotizan en el mercado continuo español entre 2003 y 2011. Utilizando el modelo de honorarios de auditoría propuesto por Simunic (1980), los resultados indican que los honorarios de auditoría son mayores en aquellas compañías que cuentan con la existencia de un departamento de auditoría interna. Asimismo, la existencia de reuniones entre el comité de auditoría y la función de auditoría interna es estadísticamente significativa con los honorarios. Este estudio contribuye a la literatura de diversas formas. En primer lugar, no existen trabajos anteriores en España, a diferencia de otros contextos, sobre la relación entre auditoría interna y honorarios. En segundo lugar, los resultados empíricos detectados en estudios previos resultan contradictorios por lo tanto lleva a la necesidad de complementarlos. Finalmente, los resultados tiene implicaciones prácticas para la empresa, los auditores externos y los propios organismos reguladores.

Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik. Hasil riset membuktikan fee audit dan komite audit berpengaruh positif pada kualitas audit. Sementara, rotasi audit tidak berpengaruh terhadap kualitas audit. Riset membuktikan bahwa kualitas audit dipengaruhi oleh pembayaran fee audit kepada auditor spesialis untuk memberikan assesment sesuai kode etik, sehingga tidak melanggar peraturan dan komite audit melaksanakan tugas, tanggungjawabnya sesuai POJK Nomor 55/POJK.04/2015.

This study aims to examine the effect of Executive Character, Company Size, AuditQuality, and Audit Committee on Tax Avoidance. Executive Character is measured bycalculating company risk, Company Size is determined based on company size, AuditQuality is stated based on who KAP audits the company, and Audit Committee isdetermined based on the number of Audit Committees in the company. While TaxAvoidance is measured by CETR. By taking samples of mining companies that areactive and listed on the Indonesia Stock Exchange for the period of 2012 to 2016selected by purposive sampling technique, the research data collected throughdocumentation techniques are then analyzed by multiple linear regression and theresults show that Executive Character, Company Size, Quality Audit, and the AuditCommittee simultaneously have a significant effect on Tax Avoidance. But partiallyonly Audit Quality has an effect on Tax Avoidance.

The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond with clients; The audit rotation is measured using a dummy variable; The audit committee is measured based on the number of audit committees. This study uses secondary data and documentation methods for data collection as reference. With the purposive sampling method and research population of 193 manufacturing companies, 61 companies are eligible becoming samples according to following requirements: the corporation is recorded on the Indonesian stock exchange, the corporation presents audited reports, the corporation uses the rupiah currency in its reports and the corporation provides the required datasheet during 2018-2020. Procedure of this study is logistic regression to analyse the influence of these factors. This study outcome is about how the audit working period and the audit personel could bring positive impact on the audit quality, while the auditor alternation and the audit fee have no influence on the audit quality.

SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office and the other based on a total of audit fees earned by each office. Our results show that the office size has significantly positive relations with both audit quality and audit fees, even after controlling for national-level audit firm size and office-level industry expertise. These positive relations support the view that large local offices provide higher-quality audits compared with small local offices, and that such quality differences are priced in the market for audit services.

SUMMARY Regulators, audit firms, and academic researchers are exploring issues related to Audit Quality Indicators (AQIs), including how to optimize their use and how to anticipate the consequences of measuring, reporting, and monitoring AQIs on a routine basis. This article describes the main topics addressed by a panel discussion and participant breakout group discussions at a 2012 symposium hosted by the Center for Audit Quality. Topics include how AQIs could be useful to audit stakeholders, what we know from practice about the current state of AQIs, and how academic research might inform the development and use of AQIs by stakeholders.

This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%. This study using logistic regression analysis techniques. The result of the research showed that audit tenure had no significant influence on audit quality with a significance level that is equal to 0.145, audit committee had no significant influence on audit quality a significance level that is equal to 0.652, and audit capacity stress had no significant influence on audit quality a significance level that is equal to 0.522 of the manufacturing companies listed in Indonesia Stock Exchange

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality

Perkembangan pasar modal di Indonesia menyebabkan permintaan akan transparansi posisi keuangan perusahaan yang andal dan terkini. Laporan keuangan disusun dan disajikan setidaknya setahun sekali untuk memenuhi kebutuhan pemangku kepentingan, misalnya kebutuhan investor atas informasi tentang laporan keuangan perusahaan sebelum memutuskan untuk berinvestasi di Bursa Efek Indonesia. Setiap perusahaan terbuka di Bursa Efek Indonesia diwajibkan untuk mempublikasikan laporan keuangan yang disusun mengikuti standar akuntansi dan telah diaudit oleh akuntan publik yang terdaftar di BAPEPAM. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh audit risk, audit complexity, dan audit expertise terhadap audit report lag. Hasil penelitian menunjukkan 58 perusahaan memenuhi kriteria yang ditentukan dalam populasi target penelitian. Hasil pengujian dalam penelitian ini memperoleh bukti empiris bahwa audit risk dan audit complexity berpengaruh positif signifikan terhadap audit report lag, sedangkan audit expertise berpengaruh negatif signifikan terhadap audit report lag.

Dysfunctional auditor behavior becomes a driving variable for audit quality when an auditor has good ethics and professionalism. This study examines whether the ethics and professionalism of auditors can affect audit quality; dysfunctional audit behavior is used as a moderating variable. The study sample includes 348 auditors employed at public accounting companies throughout Indonesia and enlisted by the Indonesian Institute of Certified Public Accountants Directory. This paper used the SEM approach with WarpPLS software to analyze the respective data. Thus, it was found that auditors’ ethics and professionalism significantly and positively influence audit quality.Meanwhile, dysfunctional audit behavior significantly moderated the relationship between professionalism and audit quality. In contrast, this behavior was not a moderating variable for auditors’ ethics and audit quality association. An interesting finding is the indicators of auditors’ ethical behavior in accepting audit engagements, where audit engagements are still accepted even though an auditor shares an association with an auditee. In conclusion, future studies can examine in more detail the effect of audit acceptance process on audit quality.

This study aims to determine the relationship between audit costs, audit engagement, audit rotation on audit quality in textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used a quantitative approach, while the data source used was secondary data. The study population was 16 companies in the textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling method is purposive sampling method, namely the technique of determining the sample with certain considerations. The method of analysis uses multiple linear regression analysis. Partially, it shows that audit costs have a significant effect on audit quality, while engagement auditing has no effect on audit quality, and audit rotation has no significant effect on audit quality. Simultaneously, audit cost, audit engagement and audit rotation have a significant effect on audit quality.

This study aims to empirically examine the effect of audit fees on audit quality, the effect of audit tenure on audit quality, the effect of audit rotation on audit quality, and the effect of auditor reputation on audit quality. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sampling technique used purposive sampling. The research samples obtained were as many as 25 property and real estate companies in 2013-2017. The analytical method used is logistic regression analysis. The results based on partial hypothesis testing indicate that audit fees affect audit quality and audit tenure affect audit quality. While audit rotation does not affect audit quality and auditor reputation does not affect audit quality. Keywords: Audit Quality, Audit Fee, Audit Tenure, Audit Rotation and Auditor Reputation

Abstrak : Penelitian ini bermaksud mendapatkan bukti empiris atas pengaruh dari fee audit, audit tenure, rotasi audit, dan ukuran perusahaan klien pada kualitas audit. Pelaksanaan penelitian ini yaitu di perusahaan property dan real estate terdaftar Bursa Efek Indonesia selama periode 2018-2021. Penelitian ini mengambil sampelnya dengan metode purposive sampling terhadap sejumlah 21 perusahaan yang dijadikan sampelnya. Penelitian ini memuat akrual diskresioner proksi manajemen laba terhadap kualitas audit. Adapun analisis regresi bergandi digunakan sebagai teknik dalam menganalisis data penelitiannya. Hasil penelitian ini memperlihatkan bahwa fee audit tidak mempengaruhi kualitas audit, audit tenure secara negatif mempengaruhi kualitas audit, rotasi audit tidak mempengaruhi kualitas audit, ukuran perusahaan klien tidak mempengaruhi kualitas audit. Abstract : This study obtains empirical evidence on the effect of audit fees, audit period, audit rotation, and firm client size on audit quality. The implementation of this research is in property and real estate companies listed on the Indonesia Stock Exchange during the 2018-2021 period. In this study, samples were taken using the purposive sampling method to a number of 21 companies that were used as samples. This study contains discretionary accruals earnings management proxy on audit quality. The multiple regression analysis is used as a technique in analyzing the research data. The results of this study show that audit fees do not affect audit quality, audit tenure negatively affects audit quality, audit rotation does not affect audit quality, client firm size does not affect audit quality.

This research is based on both recent and current phenomena regarding audit quality, one of the phenomena that has become of interest in conducting this research such as the previous cases, namely the Enron case and the latest one as experienced by PT Garuda Indonesia. affect audit quality. . The purpose of this study is to examine the effect of audit fees, audit tenure, audit rotation and company size on audit quality and to develop a theory of planned behavior that contributes to the independent variables. The population in this study are all Manufacturing Companies in the Multi-Industrial Sector and Companies in the Property, Housing & Construction Sector listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is purposive sampling method and obtained as many as 129 data samples. The analytical method used is Logistic Regression (Logistics Regression). The results showed that audit fees had a positive and significant effect on audit quality, while audit tenure, audit rotation and firm size had a positive but not significant effect on audit quality

This research was conducted to test the effect of variables of Company Size, Fee Audit, AuditTenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primaryconsumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020which were selected based on purposive sampling methods and also referred to the selectedcriteria. The sample data was obtained by 59 companies with a total sample of 177. The qualityof audits in the study was measured using a proxy of the size of a public accounting firm. Theanalysis technique used is logistic regression with a significance rate of 5%. The results showedthat (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audithad a significant effect on audit quality (3) audit tenure had no significant effect Positive toAudit Quality (4) Audit Rotation has no effect on Audit Quality.

People undertake risk management activities to identify, assess, manage, and control all types of events or situations. This can range from a single project or narrowly defined types of risk, for example, market risk, to the threats and opportunities faced by the organization. Organizations are under pressure to identify all business risks they face - social, ethical, and environmental risks as well as financial and operational - and to explain that they are being managed at an acceptable level. Risk management is a basic element of corporate governance. Management is responsible for establishing and operating the risk management framework on behalf of the board. A company's risk management brings many benefits that result from its structured, consistent, and coordinated approach. The key role of internal auditors concerning enterprise risk management should be to assure the effectiveness of risk management to management. When an internal audit extends its activities beyond this key role, it should apply certain security measures, including treating engagements as consulting services and applying all relevant standards. In this way, an internal audit will protect its independence and the objectivity of its assurance services

Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market. Methodology/Technique - The study presents a survey using professional auditors. The multiple regression methode is used to conduct an hypothesis test of the effect of audit firm tenure and audit firm size on audit quality. Findings - The result of study depicted that audit firm tenure has no significant influence on the audit quality, while the audit firm size has significant influence on the audit quality. Audit quality deteriorate, when the length of the audit firm client engagement is longer. No particular concern to audit firm size since the big audit firm size has extensive training for their staffs and sufficient system in place. Novelty - The study contributes to auditing literature in the areas of audit quality. The length of the audit firm client relationship and audit firm size always rise the contradiction to the audit quality. The audit firm tenure and audit firm size support previous study, additional insight are gained toward in the elections of the audit firm that serves professional services in capital markets. Type of Paper - Empirical Keywords: Audit Firm Tenure; Audit Firm Size; Audit Quality; Auditor

Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee. The object of this research consists of 25 Public Accounting Firms located in DKI Jakarta. There are 164 respondents used as samples in this study. The sample was selected based on a convenience sampling method with criteria including auditors working at public accounting firms located in DKI Jakarta, with a minimum of one year work duration. This research used statistical tests of multiple regression. Findings - The result shows that independence, accountability, and audit tenure have an effect on audit quality. Meanwhile, work experience, competency, and audit fees have no influence on audit quality. Novelty - The study suggests that to improve audit quality, Public Accounting Firms should pay attention to the independence and accountability of its auditors. Type of Paper: Empirical Keywords: Audit Quality; Independence; Work Experience; Competency; Accountability; Audit Tenure; Audit Fee. JEL Classification: M41, M42.

Abstract This study aims to examine the effect of audit fees and audit tenure on audit quality. This study uses a quantitative approach with a sample of manufacturing companies in the sub-sector of various industries as well as companies in the property, housing and building construction sectors that have been listed on the BEI, which are 129 companies. This research uses a purposive sampling technique, with the help of the SPSS application statistical tools in managing the results and also hypotheses. The results of the study indicate that the audit fee has a positive and significant effect on audit quality. Meanwhile, audit tenure has no significant effect on audit quality. The results of this study support the signaling theory, namely a high audit fee can be a positive signal that the public auditor has sufficient experience and ability and is able to produce high audit quality. This research can contribute to the company as a quantitativ empirical evidence related to the effect of audit fees on audit quality, so the company needs to consider the amount of audit fees as a signal of good audit quality and be able to report material misstatements

kadang dalam aporan keuangan terjadi salah pencatatan ( human error ) dan kecurangan. Kecurangan sendiri datang dari oknum yang tidak bertanggung jawab. Dalam penelitian ini memiliki tujuan untuk memberikan keyakinan yang akan melaporkan laporan keuangan sehingga kejadian baik ( penipuan ). Sampel yang diperoleh dari dua perusahaan, yaitu PT. Melchor Indonesia dan PT. Sistem Paket Indonesia . Metode pengumpulan data yang digunakan adalah angket atau kuesioner. Sedangangkan metode dalam pengolahan data atau analisis data menggunakan convenience sampling.hasil Berdasarkan yang didapat bahwa nilai dari audit fee dan audit eksternal mempengaruhi nilai audit fraud.

Audit quality is determined by auditor’s competence to find misstatements in financial report and report the findings in the audit report that makes auditor’s independency strongly affect audit quality, in addition to auditor’s competency in performing their duties. Auditor’s independency is related to lengthy audit engagement with client. This study aims to obtain empirical evidence about the influence of lengthy audit engagement to audit quality. Based on the literature review, the hypothesis proposed in this study is the length of the audit engagement negatively affects audit quality. This study uses earnings benchmarks as proxy of audit quality developed from Carey and Simnett (2006). To test the hypothesis, an empirical model was developed and tested with binary logistic regression technique. Empirical test results indicate a significant negative influence of lengthy audit engagements to audit quality. It means that lengthy audit engagement deteriorates audit quality, indicated by the failure to meet earnings benchmark. Keywords: Audit Tenure, Audit Quality, Earnings Benchmark

The purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy of the audit opinion. The object of this research is Principal State Financial Audit IV (AKN IV) on The Audit Board of The Republic of Indonesia. This research was conducted using a sample of as many as 80 respondents. Determinants of the sample using a purposive sampling method. The design of this research a causal relationship. Therefore, the analysis of the data used is structural equation modeling using partial least squares. The result of this research suggests that the culture of the organization and the audit judgment professional skepticism, situation audit not significant impact on the implementation of the audit opinion. While the audit scope has some positive effects significantly on the implementation of the audit opinion. This is evidenced by the results of the partial test (t-test) demonstrated the significant value of one independent variable that supports the hypothesis.

Financial information is one of the important information in decision making. However, many cases of fraud committed by management so that the information in the financial statements cannot be relied upon in decision making. Therefore, the auditor's job is to ensure that the company's financial statements are represented correctly (faithful representation) so that financial statement information becomes more quality and useful in making decisions. So this study aims to examine the effect of audit fee on audit quality. In addition, this study also examines important determinants of audit costs, namely company size, profitability, audit risk, complexity, and firm size. By using the purposive sampling method, samples of the financial and manufacturing industry in 2010-2017 used are 39 firms per year. This sample is used to examine the effect of audit fee on audit quality and the determinant of audit fee using simple linear regression analysis and multiple linear regression analysis. 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