PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, FEE AUDIT, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Fitri Dwi Cahya Ningrum, .
Subject
HB Economic Theory
Datestamp
2021-07-16 06:58:40
Abstract :
This study aims to examine the effect of Audit Tenure, Public Accounting Firm Size, Audit Fee, and Client Company Size on Audit Quality. The sample in this study amounted to 63 financial sector companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Data from 63 companies obtained a total sample of 315. The audit quality in this study used the measurement of auditor opinion. The analysis technique used is logistic regression analysis with a significance level of 5%. The results showed that (1) Audit tenure has no effect on Audit Quality, (2) Public Accounting Firm Size has a negative and significant effect on Audit Quality, (3) Audit Fee has no effect on Audit Quality, and (4) Client Company Size has no effect on Audit Quality.
This study aims to examine the effect of Audit Tenure, Public Accounting Firm Size, Audit Fee, and Client Company Size on Audit Quality. The sample in this study amounted to 63 financial sector companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Data from 63 companies obtained a total sample of 315. The audit quality in this study used the measurement of auditor opinion. The analysis technique used is logistic regression analysis with a significance level of 5%. The results showed that (1) Audit tenure has no effect on Audit Quality, (2) Public Accounting Firm Size has a negative and significant effect on Audit Quality, (3) Audit Fee has no effect on Audit Quality, and (4) Client Company Size has no effect on Audit Quality.
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