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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Sulistiyanto, Risky Mukti
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Economics, Econometrics & Finance

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The Effect Of Audit Committee, Audit Tenure, And Audit Fee On Audit Quality Sulistiyanto, Risky Mukti; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.506

Abstract

This study aims to examine the effect of audit committees, audit tenure, and audit fees on audit quality. The research objects used are manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. A total of 57 data were successfully collected using the purposive sampling method. Data analysis was carried out using the logistic regression analysis method with the SPSS application. The test results show that the audit committee and audit fee affect audit quality, while audit tenure has no effect. Abstrak Penelitian ini bertujuan untuk menguji pengaruh komite audit, audit tenure, dan fee audit terhadap kualitas audit. Objek penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Sebanyak 57 data berhasil dikumpulkan dengan metode purposive sampling. Analisis data dilakukan menggunakan metode analisis regresi logistik dengan aplikasi SPSS. Hasil pengujian menunjukkan bahwa komite audit dan fee audit berpengaruh terhadap kualitas audit, sdangkan audit tenure tidak berpengaruh terhadap kualitas audit.
Co-Authors Nurul Fachriyah