Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Reputasi Auditor dan Ukuran Perusahaan Terhadap Kualitas Audit
DOI:
https://doi.org/10.56910/gemilang.v5i3.2563Keywords:
Audit Fee, Audit Tenure, Auditor Specialization, Auditor Reputation, Company Size, Audit QualityAbstract
The purpose of this study is to determine whether audit fees, audit tenure, auditor specialization, auditor reputation and company size affect audit quality in pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This study is a quantitative study using secondary data obtained through access to the official website of the Indonesia Stock Exchange (IDX). The population used was 24 pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling was carried out using the purposive sampling method, which resulted in a total of 19 companies with an observation period from 2021 to 2023, and resulted in a total of 57 observations. The data analysis technique applied in this study is logistic regression analysis using the SPSS program. Based on the results of this study, it is known that audit fees affect audit quality, audit tenure affects audit quality, auditor specialization affects audit quality, auditor reputation affects audit quality and company size affects audit quality.
References
Afyfah Putri Ramadya, Murtanto Murtanto, & Hasnawati Hasnawati. (2023). Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Dan Ukuran Perusahaan Terhadap Kualitas Audit. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi Dan Bisnis, 2(1), 257–269. https://doi.org/10.59246/muqaddimah.v2i1.630
Andriani, N., & Nursiam, N. (2018). PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(1), 29–39. https://doi.org/10.23917/reaksi.v3i1.5559
Effendi, E., & Ulhaq, R. D. (2021). PENGARUH AUDITTENURE, REPUTASI AUDITOR, UKURANPERUSAHAAN DAN KOMITE AUDIT TERHADAP KUALITASAUDIT(Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa EfekIndonesia Tahun 2015-2018). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(2), 1457–1504.
Harianja, E. K., & Sudjiman, P. E. (2022). Pengaruh Ukuran Perusahaan, Audit Tenure Dan Komite Audit Terhadap Kualitas Audit Pada Perusahaan Sektor Properti Yang Terdaftar Di Bei Tahun 2017 – 2020. Journal of Cahaya Mandalika, 2(1), 146–156. https://www.ojs.cahayamandalika.com/index.php/jtm/article/view/700
Hasanah, A. N., & Putri, M. S. (2018). Audit Tenure. Jurnal Akuntansi, Vol 5 No. 1 Januari 2018, 5(1), 11–21. file:///C:/Users/Administrator/Downloads/499-Article Text-1421-2-10-20180111.pdf
Jannah, R. (2018). Pengaruh Tenure Audit,Fee Audit dan Spesialisasi Auditor Terhadap Kualitas Audit(Studi Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2016). Jurnal Akuntansi STIE Muhammadiyah Palopo, 4(2), 43–57. http://journal.stiem.ac.id/index.php/jurakun/article/view/526
Nur Aliah, D. (2022). Analisis Profitabilitas Perusahaan Farmasi. 1(1), 1–8.
Syafanisa Lizara, F., & Subiyanto, B. (2022). Pengaruh Ukuran Perusahaan, Audit Tenure, Dan Financial Distress Terhadap Kualitas Audit. Eqien - Jurnal Ekonomi Dan Bisnis, 11(04), 79–84. https://doi.org/10.34308/eqien.v11i04.1277
Taufiqah Julia Wardani, Bambang, & Iman Waskito. (2022). PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Jurnal Riset Mahasiswa Akuntansi, 2(1), 112–124. https://doi.org/10.29303/risma.v2i1.189
Yustari, Ni Luh Gede Wita; Luh, Komang Merawati; Yuliastuti, I. A. N. (2021). No Title. PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI KAP, UKURAN PERUSAHAAN KLIEN DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, Vol. 1 No.(Vol. 1 No.1 (2021): Februari).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
