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Tutut Dewi Astuti
Universitas Mercu Buana Yogyakarta
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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

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Pengaruh Audit Tenure, Audit Fee, dan Ukuran KAP Terhadap Kualitas Audit Putri, Andini Nurmalia; Astuti, Tutut Dewi
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2737

Abstract

This study aims to analyze the effect of audit tenure, audit fee, and KAP size on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative approach with a sample of 280 secondary data observations, this study was analyzed using logistic regression analysis processed using SPSS 21 software. The results show that audit tenure has no effect on audit quality (significance value of 0.559 > 0.05). Conversely, audit fees have a negative effect with a significance value of 0.001 < 0.05, and KAP size has no effect on audit quality with a significance value of 0.830 > 0.05. These findings indicate that the higher the audit fee, the lower the audit quality produced due to agreements between auditors and clients that have the potential to reduce audit quality. Audit tenure and KAP size do not necessarily guarantee better audit quality.
Co-Authors Abin Suarsa Agianto, Helga Nathaniela Anggraeni, Fitri Aprilya Annisa Annisa Arimby, Rista Astuti, Rheynisa Dwi Ausaie*, Muhammad Rizqi Ayesha Fakhira Dilruba Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad Azzahrotul Jannah Bella Putri Mahadewi Bengang, Katarina Buffon, Justino Di Asih I Marudani Di Asih I Maruddani Di Asih I Maruddani Emanuel, Prita Eva Dora Galuh Condrowati Guntur Samudra Habibah, Zahratunisa Hasim As ari Hutagalung, Henny Marina Ika Wulandari Indriyani, Vindi Ika Ismi, Melvin Tsabitul Kencana, Tangkas Putra Khaerunnisyah, Mifah Kuingo, Rendy Maychell Luh Putu Divia Sri Metriyani Martinus Budiantara, Martinus Mawarti, Allika Meng, Lau Zu Monika Bamulki Muda, Andri Syahputra Mujid, Evi Nurjana Nayla Kharirotuz Zakiyya Nisa, Nur Rohmah Choirun Oktobryandra, Renaldy Paramitalaksmi, Ratri Prashanth Beleya, Prashanth Pratiwi, Windityan Yahya Putri, Andini Nurmalia Putri, Fadhilla Ananda Raganata, Assa Rahmadhani, Cindy Oktavian Indah Rahmawati, Raden Roro Santi Rochmad Bayu Utomo RR. Ella Evrita Hestiandari Rumui, Evanny Emanuela Saraswati, Fitri Dyah Setiyoko, Agus Setyaningsih, Putry Wahyu Sevia Kumala Sari Shindi SS. Lando Siahaan, Binur Ryando Simamora, Rhani Silvia Sinaga, Tri Laura Tresia Srianingsi Ma'dika Sudyartini Sulaymah, Vivin Susilawati, Lailiana Nugrahani Susilowati, Cristin Tarigan, Mey Nadetta Titania Salsa Mayora Titik Desi Harsoyo, Titik Desi Uzma, Salsa Raehan Wati, Asnandi Wibawa, Yoga Kurniawan Yuliana Liska Savitri