International Research of Multidisciplinary Analysis
Vol. 1 No. 3 (2023): International Research of Multidisciplinary Analysis

THE EFFECT OF AUDIT FEES, AUDIT TENURE AND AUDIT COMMITTEE ON AUDIT QUALITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Amar Masruri (Universitas Pamulang)
Ruruh Dyatmiko (Universitas Pamulang)

Article Info

Publish Date
30 Mar 2023

Abstract

This study aims to analyze the effect of audit fees, audit tenure and audit committees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used random sampling to obtain 17 companies listed on the Indonesia Stock Exchange in 2016-2020 or other words 85 samples were used in the study. This study uses panel data regression using E-views 12 software. The results show that audit fees, audit tenure and audit committees significantly affect audit quality. Partially, audit fees, audit tenure and audit committee have no significant effect on audit quality. Simultaneously audit fee, audit tenure and audit committee significantly affect audit quality

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Journal Info
International Research of Multidisciplinary Analysis
Website

Abbrev

home

Publisher

Nindikayla Publisher

Subject

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Education Social Sciences

Description

International Research of Multidisciplinary Analysis is an open-access monthly journal of the Nindikayla Institute that publishes research outcomes with significant contributions to the understanding and improvement of Research processes. IRMA not only collects research results from different ...