Claim Missing Document
Check
Articles

Found 31 Documents
Search

The Effect Of Time Budget Pressure, Audit Tenure and Public Accounting Firm (Kap) Size On Quality Audit In Banking Companies Listed On The Indonesia Stock Exchange (Idx) In 2019-2021 Wenny Ana Adnanti; Indarti, Iin; Retno Ginanjar
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 1 (2024): Januari 2024: Jurnal Bingkai Ekonomi (JBE) Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i1.340

Abstract

This study aimed to determine the effect of audit tenure, public accounting firm (kap) size and time budget pressure on audit quality. The population of this study were 48 banking companies listed on the indonesia stock exchange (idx) for the 2019-2021 period. The research sample was obtained as many as 14 companies, selected using purposive sampling method with the criteria according to the audit in the financial statements there is a material error of banking companies for 3 consecutive years, from 2019 to 2021 . The analysis technique used logistic regression analysis. The results showed that audit tenure and kap size had no effect on audit quality, and time budget pressure had a effect on audit quality.