Jurnal Bingkai Ekonomi (JBE)
Vol 9 No 1 (2024): Januari 2024: Jurnal Bingkai Ekonomi (JBE) Januari 2024

The Effect Of Time Budget Pressure, Audit Tenure and Public Accounting Firm (Kap) Size On Quality Audit In Banking Companies Listed On The Indonesia Stock Exchange (Idx) In 2019-2021

Wenny Ana Adnanti (Unknown)
Indarti, Iin (Unknown)
Retno Ginanjar (Unknown)

Article Info

Publish Date
31 Jan 2024

Abstract

This study aimed to determine the effect of audit tenure, public accounting firm (kap) size and time budget pressure on audit quality. The population of this study were 48 banking companies listed on the indonesia stock exchange (idx) for the 2019-2021 period. The research sample was obtained as many as 14 companies, selected using purposive sampling method with the criteria according to the audit in the financial statements there is a material error of banking companies for 3 consecutive years, from 2019 to 2021 . The analysis technique used logistic regression analysis. The results showed that audit tenure and kap size had no effect on audit quality, and time budget pressure had a effect on audit quality.

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Journal Info
Jurnal Bingkai Ekonomi (JBE)
Website

Abbrev

jbe33

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

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

Description

https://itbsemarang.ac.id/sijies/index.php/jbe33/about Jurnal Bingkai Ekonomi (JBE) is a scientific journal in the field of economics which is published by the Publishing Division of Sekolah Tinggi Ilmu Ekonomi (STIE) AKA Semarang. Jurnal Bingkai Ekonomi is a scientific journal to publish and ...