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All Journal Jurnal Ilmiah Mahasiswa FEB Owner : Riset dan Jurnal Akuntansi Jurnal Profiet Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Islamic Economics, Management, and Business (JIEMB) Governors Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital
Fitria Magdalena Suprapto
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Economics, Econometrics & Finance Education

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The Influence of Audit Tenure, Audit Switching, and Audit Delay on Audit Quality Praka, Areta Bhanuwati Widya; Fauziyah; Suprapto, Fitria Magdalena
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4832

Abstract

As a critical component of financial statement audits, management-prepared financial reports are subjected to thorough and objective evaluations by independent auditing entities. A high-quality audit plays a vital role in ensuring the credibility and reliability of a company’s financial disclosures. This study aims to investigate the effect of audit tenure, audit switching, and audit delay on audit quality within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A purposive sampling technique was employed, and data were analyzed using multiple linear regression. The results indicate that both audit tenure and audit switching significantly influence audit quality, whereas audit delay does not demonstrate a significant effect. Additionally, accounting firm size (KAP size) was found to influence audit quality as a control variable.
Co-Authors Awalina, Putri FAUZIYAH Hidayah, Tri Noor Inka Pratiwi Khoirunnisa Ninik Anggraini Nisa, Lita Khoirun Nugroho, Wawan Cahyo Praka, Areta Bhanuwati Widya Putri Awalina RR. Ella Evrita Hestiandari Tsalisa Binti Mudhawamah