Taqi, Muhamad (2019) DOES OTHER SERVICES CAN IMPROVE AUDIT QUALITY, AUDIT FEE, AND COMPANY VALUE? Indonesian Journal of Contemporary Accounting Research, 2 (1).

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Abstract

This study aims to examine and provide empirical evidence of the influence of other services on audit quality as well as the effect of audit quality on audit fees, and company value both audit quality-detecting misstatement and audit quality-reporting misstatement an analyze based on auditor dan auditee factors in the perspective of regulatory theory and theory signal. This research is quantitative causality conducted by survey method. The population in this study is accountants who work as external auditors in Indonesia with a sample of accountants who work as external auditors at audit firm located in the Jakarta area. The number of samples used was 168 respondents. The sampling technique is done by purposive sampling based on certain considerations (judgment sampling). The type of data used is primary data and data collection techniques using questionnaires that researchers deliver directly to respondents or sent through the post office. The scale used is the interval scale by providing 6 answer choices. Next to test the hypothesis in this study used path analysis. The results of the study show that: (1) Other services have a significant positive effect on audit quality-detecting misstatement and audit quality-reporting misstatement; (2) Audit-detecting misstatement and audit quality-reporting misstatement has a significant positive effect on audit fees; and (3) Audit quality-detecting misstatement and audit quality- reporting misstatement has a significant positive effect on company value. The results of this study also show that not only auditor factors influence audit quality but auditee factors also affect audit quality.

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