International Journal of Application on Economics and Business
Vol. 1 No. 4 (2023): November 2023

THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND FIRM SIZE ON AUDIT QUALITY

Regina, Michelle (Unknown)
Santioso, Linda (Unknown)

Article Info

Publish Date
28 Nov 2023

Abstract

The aim of this study is to obtain empirical evidence regarding the effect of audit fee, audit tenure and firm size on audit quality in finance companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 38 finance companies listed on the Indonesian Stock Exchange. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the EViews 9.0 program. The result of this study indicate that audit fee has a significant negative effect on audit quality while audit tenure has no significant value on audit quality and firm size has a significant positive effect on audit quality.

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Journal Info
International Journal of Application on Economics and Business
Website

Abbrev

ijaeb

Publisher

Universitas Tarumanagara

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Application on Economics and Business (IJAEB) contains articles on the following topics: Entrepreneurship studies, Business studies, Management studies, Accounting studies, Economics ...