Jurnal Riset Akuntansi Aksioma
Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022

FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT

Fitri Dwi Cahya Ningrum (Unknown)
Mahendro Sumardjo (Universitas Pembangunan Nasional Veteran Jakarta)
Wisnu Julianto (Universitas Pembangunan Nasional Veteran Jakarta)



Article Info

Publish Date
23 Jun 2022

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.

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Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...