What Audit Features Impact Value Relevance of Accounting Information?

Angelina, Aurelia and Setiawan, Yan Christianto (2024) What Audit Features Impact Value Relevance of Accounting Information? Jurnal Akuntansi Kontemporer, 16 (3). pp. 148-162. ISSN 2085-1189; e-ISSN 2685-9971

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Abstract

Research Purposes. The objective of this research is to ascertain how audit quality affects the value and relevancy of accounting data, where audit quality is proxied by audit company size, audit partner gender, audit fees, audit reporting delays, and auditor opinion. Research Methods. The study examining the relationship between variables using a fixed-effects model focuses on 780 non-financial corporations registered on the Indonesia Stock Exchange between 2020 and 2021, chosen through non-probability-purposive-judgment sampling techniques. Research Results and Findings. The study's conclusions indicate that while audit fees and latency in reporting can decrease the value relevance of accounting information, public accounting firms associated with the Big Four and the presence of female audit partners can enhance it. Additionally, the auditor's opinion section yields some intriguing results, as it increases the relevance of book value while decreasing that of profit value. Tujuan Penelitian. Tujuan penelitian ini ialah mempelajari bagaimana pengaruh kualitas audit terhadap relevansi nilai informasi akuntansi, dimana kualitas audit diproksikan dengan ukuran perusahaan audit, gender partner audit, fee audit, penundaan pelaporan audit, dan opini auditor. Metode Penelitian. Berfokus pada 780 badan usaha non-keuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2021, studi ini menggunakan model efek tetap untuk meneliti hubungan antar variabel. Teknik pengambilan sampel menggunakan non-probability-purposive-judgment. Hasil Penelitian dan Temuan Penelitian. Hasil penelitian ini menunjukkan bahwa meskipun biaya audit dan keterlambatan pelaporan audit dapat menurunkan relevansi nilai informasi akuntansi, kantor akuntan publik yang terkait dengan big four dan keberadaan mitra audit perempuan dapat meningkatkannya. Selain itu, opini auditor memberikan hasil yang menarik, karena meningkatkan relevansi nilai buku, namun menurunkan relevansi nilai laba.

Item Type:	Article
Uncontrolled Keywords:	Audit Report; Audit Quality; Financial Statements; Value Relevance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Postgraduate Programs > Master Program in Accounting
Depositing User:	AURELIA ANGELINA
Date Deposited:	23 Oct 2024 01:43
Last Modified:	23 Oct 2024 01:43
URI:	http://repository.ubaya.ac.id/id/eprint/47339

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