Text

PENGARUH FEE AUDIT, AUDIT TENURE, UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT

---

Penilaian

---

This study aims to analyze the impact of audit fees, audit tenure, company size, and auditor reputation on audit quality in the manufacturing sector listed on the Indonesia Stock Exchange during the 2019-2023 period. The research uses a quantitative method with secondary data sourced from the annual reports and sustainability reports of companies. The data were analyzed using multiple regression tests with IBM SPSS version 26 software. The results show that audit fees have a significant positive effect on audit quality, measured by the natural logarithm (Ln) ratio. Audit tenure was found to have no effect on audit quality, measured by the ratio of the number of years of engagement between the auditor and the auditee. Company size was found to have no effect on audit quality, measured by the natural logarithm (Ln) ratio. Auditor reputation has a significant positive effect on audit quality, measured by the ratio of The Big Four & non-The Big Four. This study emphasizes the importance of maintaining auditor independence and adhering to applicable audit standards to achieve a high level of audit quality. Keywords: Audit Fee, Audit Tenure, Company Size, Auditor Reputation, Audit Quality.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000112	T164321	T1643212025	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T1643212025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2025

Collation

xviii, 86 hlm.; ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.07

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Akuntansi

Specific Detail Info

-

Statement of Responsibility

EM

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment