{"id":5649,"date":"2024-02-28T12:03:10","date_gmt":"2024-02-28T12:03:10","guid":{"rendered":"https:\/\/seybold-report.com\/?page_id=5649"},"modified":"2024-02-28T12:09:36","modified_gmt":"2024-02-28T12:09:36","slug":"nurwahyuni-2","status":"publish","type":"page","link":"https:\/\/seybold-report.com\/index.php\/nurwahyuni-2\/","title":{"rendered":"NURWAHYUNI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5649\" class=\"elementor elementor-5649\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4cbeea1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cbeea1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6ff2cd\" data-id=\"d6ff2cd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5dd951 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5dd951\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b44fc4\" data-id=\"7b44fc4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dde7e62 elementor-widget elementor-widget-text-editor\" data-id=\"dde7e62\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><h5><a href=\"https:\/\/seybold-report.com\/\"><strong>Analyzing Audit Quality in the Food and Beverage Sector at the Indonesia Stock Exchange (BEI) (2019-2023)<\/strong><\/a><\/h5><p><strong>AUTHORS:\u00a0 \u00a0 \u00a0<\/strong><\/p><p><strong>NURWAHYUNI<\/strong><\/p><p><strong>DOI<\/strong>:\u00a0 <a href=\"https:\/\/doi-ojs.org\/doi-10-5110-77-1116\/\">10.5110\/77. 1116\u00a0 \u00a0<\/a> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>Page:\u00a0 \u00a0180-192<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<strong>\u00a0Vol:<\/strong> 19\u00a0 \u00a0 <strong>Issue:<\/strong> 02\u00a0 \u00a0<strong>Year:<\/strong> 2024<\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p>This study examines the impact of audit fees, auditor reputation, and auditor rotation on audit quality in Food and beverage Companies listed on the Indonesia Stock Exchange. Data were collected from financial reports accessed via the website\u00a0<a href=\"http:\/\/www.idx.co.id\/\">www.idx.co.id<\/a>. Using a quantitative approach, this research employed purposive sampling. The sample included 42 Food and beverage Companies listed on the Indonesia Stock Exchange. Analysis was conducted using multiple regression to investigate the relationships between audit fees, auditor reputation, auditor rotation, and audit quality. The findings reveal that audit fees have a significant negative impact, while auditor reputation has a negative but insubstantial effect.<\/p><p>Additionally, auditor rotation negatively affects audit quality, although this impact is not statistically significant. These results suggest that audit costs negatively influence audit quality, while auditor reputation and rotation do not significantly affect audit quality in the Food and beverage sector. Understanding these dynamics can benefit investors, enabling them to make better-informed investment decisions in Food and beverage companies listed on the Indonesia Stock Exchange. This understanding may help investors assess the reliability of financial information provided by these companies, potentially reducing investment risks and enhancing overall investment performance.<\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>Audit Fee, Auditor reputation, Auditor rotation; Audit quality, Food and Beverage Sector, Indonesian Stock Exchange.\u00a0<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a> 04 February 2024<\/p><p><a href=\"#\"><strong>Accepted:<\/strong><\/a> 19 February 2024<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 28 February 2024<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb67983 elementor-widget elementor-widget-button\" data-id=\"bb67983\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2024\/02\/NURWAHYUNI.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e5a7840 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5a7840\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a59abb\" data-id=\"1a59abb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-deca003 elementor-widget elementor-widget-image\" data-id=\"deca003\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/07\/ddds-e1688811920951-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-2318\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Analyzing Audit Quality in the Food and Beverage Sector at the Indonesia Stock Exchange (BEI) (2019-2023) AUTHORS:\u00a0 \u00a0 \u00a0 NURWAHYUNI DOI:\u00a0 10.5110\/77. 1116\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Page:\u00a0 \u00a0180-192\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0Vol: 19\u00a0 \u00a0 Issue: 02\u00a0 \u00a0Year: 2024 \u00a0 \u00a0 ABSTRACT This study examines &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seybold-report.com\/index.php\/nurwahyuni-2\/\"> <span class=\"screen-reader-text\">NURWAHYUNI<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-5649","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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