JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol. 2 No. 5 (2025): September

PENGARUH AUDIT TENURE, FEE AUDIT DAN SPESIALIS AUDITOR TERHADAP KUALITAS AUDIT

Berkah Sawaludin (Unknown)
Fina Fitriyana (Unknown)



Article Info

Publish Date
08 Sep 2025

Abstract

This study aims to analyze the effect of audit tenure, audit fee, and auditor specialization on audit quality in the food and beverage industry listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sampling method used in this study is purposive sampling, with a quantitative research approach. The data utilized is secondary data, specifically the companies' annual financial reports. The sample consists of 17 food and beverage industry companies, observed over a period of five years, resulting in 85 observation objects. The analytical technique employed includes descriptive statistical analysis and logistic regression analysis, using the eViews version 12 application as a supporting tool. The findings indicate that audit tenure has a negative effect on audit quality, while audit fee and auditor specialization have no significant impact on audit quality

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Journal Info

Abbrev

jemba

Publisher

Subject

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

Description

JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang ...