The Effect of Audit Tenure, Client Importance, and Auditor Specialization on Audit Quality - Farumi, Muhammad Rifqi; Khamisah, Nur (Nominal: Barometer Riset Akuntansi dan Manajemen, 2025)
This study aims to examine the effect of audit tenure, client importance, and auditor specialization on audit quality. The population in this study consisted of 185 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022, which were selected through purposive sampling method. The analysis was carried out using Logistic Regression through STATA 17 software. The results of this study indicate that audit tenure has no effect on audit quality, client importance has a negative and significant effect on audit quality and auditor specialization has a positive and significant effect on audit quality. The results of this study have significant implications for understanding how important it is to conduct audits conducted by specialist auditors because it has been proven by research that specialist auditors are able to provide higher audit quality, so perhaps policy makers and companies need to regulate in the client acceptance process that they must accept clients in the same industry in order to produce high quality audit reports. Keywords: Audit Tenure, Client Importance, Auditor Specialization, Audit Quality, Logistic Regression ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh yang diberikan oleh audit tenure, client importance, dan spesialisasi auditor terhadap kualitas audit. Populasi dalam penelitian terdiri dari 185 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022, yang dipilih  melalui metode purposive sampling. Analisis dilakukan menggunakan Regresi Logistik melalui perangkat lunak STATA 17. Hasil penelitian ini menunjukkan bahwa audit tenure tidak berpengaruh terhadap kualitas audit, client importance berpengaruh secara negatif dan signifikan terhadap kualitas audit dan spesialisasi auditor berpengaruh positif dan signifikan terhadap kualitas audit. Hasil penelitian ini memiliki implikasi yang signifikan terhadap pemahaman betapa pentingnya melakukan audit yang dilakukan auditor spesialis karena telah terbukti secara riset bahwa auditor spesialis mampu memberikan kualitas audit yang lebih tinggi, sehingga mungkin pembuat kebijakan maupun perusahaan perlu mengatur dalam proses penerimaan klien bahwa harus menerima klien dalam industri yang sama agar dapat menghasilkan laporan audit yang berkualitas tinggi. Kata Kunci: Audit Tenure, Client Importance, Spesialisasi Auditor, Kualitas Audit, Regresi Logistik