Pengaruh Audit Fee dan Audit Tenure Terhadap Kualitas Audit

Damayanti, Eka Widiya (2022) Pengaruh Audit Fee dan Audit Tenure Terhadap Kualitas Audit. Sinomika Journal, 1 (3). pp. 497-512. ISSN 2829-9701

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Abstract

The purpose of this study is to examine how to audit tenure and audit fees affect audit quality. This study employs secondary data types and a quantitative methodology. The annual reports of manufacturing firms in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016–2020 period serve as the research population. These reports are processed using a purposive sampling method based on predetermined criteria. Fifteen companies were chosen at random from the results of the specified criteria. Logistic regression analysis is used in this study. The survey's findings suggest that audit fees have a beneficial impact on audit quality. However, audit tenure does not affect audit quality.

Item Type: Article
Uncontrolled Keywords: Audit Tenure, Audit Fee, Audit Quality
Subjects: Economic And Business > Accounting
Economic And Business
Divisions: Faculty of Economic and Business > Accounting Study Program
Library of Congress Subject Areas > Accounting Study Program
Accounting Study Program
Depositing User: Eka Widiya Damayanti
Date Deposited: 05 Jan 2023 07:04
Last Modified: 05 Jan 2023 07:04
URI: http://eprints.umg.ac.id/id/eprint/6759

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