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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)
Mat Arof, Nur Adlin Farhanah binti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Key Audit Matters, Audit Fees, and Company Size on Audit Quality Icih, Icih; Putri, Trisandi Eka; Mat Arof, Nur Adlin Farhanah binti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1402

Abstract

This research aims to determine the influence of key audit matters, audit fees, and company size on audit quality. The method used in this research is quantitative using multiple linear regression and SPSS version 25. The population used in this research is property companies listed on the Malaysian Stock Exchange in 2021-2023. The sample in this research was sought using a purposive sampling method consisting of 45 companies. The data used is secondary data from property financial reports listed on the Malaysian Stock Exchange for the 2021-2023 period. The research results show that the key audit matters variable does not have a positive and significant effect on audit quality with a significance value of 0.945. Audit fees partially have a positive and significant effect on audit quality with a significance value of 0.004 and company size partially has a positive and significant effect on audit quality with a significance value of 0.000. Based on the analyzes it can be partially concluded: 1) the key audit matters variable does not have a positive and significant effect on audit quality. 2) audit fees partially have a positive and significant effect on audit quality. 3) Company size partially has a positive and significant effect on audit quality.
Co-Authors Icih, Icih Putri, Trisandi Eka