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

Denari Dhahana Edtiyarsih; Erina Sudaryati; Sasongko Budisusetyo

doi:10.14414/tiar.v11i1.2000

Vol. 11 No. 1 (2021), Articles

Vol. 11 No. 1 (2021)

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

Articles

DOI: 10.14414/tiar.v11i1.2000

Published 2021-03-18

Denari Dhahana Edtiyarsih⁺⁻
Erina Sudaryati⁺⁻
Sasongko Budisusetyo⁺⁻

Denari Dhahana Edtiyarsih

Airlangga University

Erina Sudaryati

Airlangga University

Sasongko Budisusetyo

Universitas Hayam Wuruk Perbanas Surabaya

https://orcid.org/0000-0001-5062-3204

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Keywords

Abnormal Audit Fee
Audit Quality

How to Cite

Edtiyarsih, Denari Dhahana, et al. “Interpretation of the Traditional Proverb ‘jer Basuki Mawa Beya’ on Abnormal Audit Fees in the Context of Improving Audit Quality”. The Indonesian Accounting Review, vol. 11, no. 1, Mar. 2021, pp. 77-81, https://doi.org/10.14414/tiar.v11i1.2000.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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 â€˜Jer Basuki MawaBeyaâ€™ 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.

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

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