Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Management, Economic, and Accounting
Delta Citra Lestari Surbakti
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Audit Tenure and Auditor Industry Specialization on Audit Quality in the Banking Industry Listed on the Indonesia Stock Exchange for the 2023–2025 Period Delta Citra Lestari Surbakti; Handriyani Dwilita; M.Irsan Nasution
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1918

Abstract

Audit quality plays a crucial role in the preparation of a company's financial statements. It serves as a guide for stakeholders—particularly investors and creditors—when making decisions regarding the company. This study aims to analyze the impact of audit tenure and auditor industry specialization on audit quality within the banking industry listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. A quantitative approach was employed, utilizing secondary data derived from company financial statements. The study observed a sample of 40 banking companies over a three-year period, resulting in 120 observations selected via purposive sampling. Logistic regression analysis was used as the analytical method. The results indicate that, while audit tenure and auditor industry specialization collectively influence audit quality, only auditor industry specialization has a significant effect on audit quality when analyzed individually.
Co-Authors Handriyani Dwilita M. Irsan Nasution