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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Ita Andriyani
Universitas Mataram
Economics, Econometrics & Finance

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Pengaruh Audit Tenure, Ukuran Perusahaan dan Spesialisasi Industri terhadap Kualitas Laporan Keuangan Ita Andriyani; Iman Waskito
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.11730

Abstract

This study aims to investigate the impact of audit tenure, company size, and auditor industry specialization on the quality of financial reports in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2024. Financial report quality is proxied using a non-modified audit opinion and measured using the dummy. The sampling technique used was purposive sampling, which resulted in 425 research samples from 660 observations. Data were analyzed using logistic regression analysis using IBM SPSS 23. The results showed that company size had a significant effect on the quality of financial reports, while audit tenure and auditor industry specialization had no effect on the quality of financial reports. Keywords: Financial Report Quality; Audit Tenure; Company Size; Auditor Industry Specialization; Unmodified Audit Opinion
Co-Authors Iman Waskito