Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality

Authors

  • Denari Dhahana Edtiyarsih Airlangga University
  • Erina Sudaryati Airlangga University
  • Sasongko Budisusetyo

DOI:

https://doi.org/10.14414/tiar.v11i1.2000

Keywords:

Abnormal Audit Fee, Audit Quality

Abstract

East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.

Author Biographies

Denari Dhahana Edtiyarsih, Airlangga University

magister of accounting airlangga university

Erina Sudaryati, Airlangga University

Lecturer Of Airlangga University

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Published

2021-03-18

How to Cite

Edtiyarsih, D. D., Sudaryati, E., & Budisusetyo, S. (2021). Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality. The Indonesian Accounting Review, 11(1), 77–81. https://doi.org/10.14414/tiar.v11i1.2000