Reviu Akuntansi, Keuangan, dan Sistem Informasi
Vol. 4 No. 3 (2025): REAKSI

The Effect Of Audit Committee, Audit Tenure, And Audit Fee On Audit Quality

Sulistiyanto, Risky Mukti (Unknown)
Fachriyah, Nurul (Unknown)



Article Info

Publish Date
01 Jul 2025

Abstract

This study aims to examine the effect of audit committees, audit tenure, and audit fees on audit quality. The research objects used are manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. A total of 57 data were successfully collected using the purposive sampling method. Data analysis was carried out using the logistic regression analysis method with the SPSS application. The test results show that the audit committee and audit fee affect audit quality, while audit tenure has no effect. Abstrak Penelitian ini bertujuan untuk menguji pengaruh komite audit, audit tenure, dan fee audit terhadap kualitas audit. Objek penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Sebanyak 57 data berhasil dikumpulkan dengan metode purposive sampling. Analisis data dilakukan menggunakan metode analisis regresi logistik dengan aplikasi SPSS. Hasil pengujian menunjukkan bahwa komite audit dan fee audit berpengaruh terhadap kualitas audit, sdangkan audit tenure tidak berpengaruh terhadap kualitas audit.

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Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information ...