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All Journal Al Tijarah Jurnal Riset Akuntansi Aksioma TRANSFORMASI: Jurnal Manajemen Pemerintahan Jurnal Ilmiah Akuntansi Kesatuan
Mahendro Sumardjo
Universitas Pembangunan Nasional Veteran Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Riset Akuntansi Aksioma

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FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT Fitri Dwi Cahya Ningrum; Mahendro Sumardjo; Wisnu Julianto
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.155

Abstract

This study aims to examine the effect of audit tenure, public accounting firm size, audit fee, and client company size on audit quality. The sample in this study amounted to 63 financial sector companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Data form 63 companies obtained a total sample of 315. The analysis technique used is logistic regression analysis with a significance level of 5%. The results showed that audit tenure, fee audit, and client company size have no significant effect on audit quality. Meanwhile, public accounting firm size has a negative and significant effect on audit quality. Keywords: Audit Tenure; Public Accounting Firm Size; Fee Audit; Client Company Size; Audit Quality.
Co-Authors Dewi Darmastuti Ela Romadhona Ermawati, Ermawati Fitri Dwi Cahya Ningrum Muhammad Rio Rahmadhani Tina Tuti Alawiyah Wisnu Julianto