El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Audit Tenure, Fee Audit, dan Ukuran Perusahaan Terhadap Kualitas Audit

Davina Christophia Angelica (Unknown)
Rousilita Suhendah (Unknown)

Article Info

Publish Date
01 Dec 2025

Abstract

This study was conducted to determine the effect of audit tenure, audit fees, and company size on audit quality in financial industry companies, particularly in the banking sub-sector. This study used purposive sampling, with a sample size of 95 observations from 19 financial sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 5 years from 2019 to 2023. The data analysis method used was logistic regression analysis with the help of Eviews 13 software. The results of this study indicate that audit tenure and company size have a negative effect on audit quality. Meanwhile, audit fees have a positive effect on audit quality.

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Journal Info
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Website

Abbrev

elmal

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...