PENGARUH FEE AUDIT DAN AUDIT TENURE TERHADAP KUALITAS AUDIT

Adelia Rahma Shabira, Anggita Langgeng Wijaya, Richo Diana Aviyanti

Abstract


The purpose of this study is to ascertain how audit tenure and fees affect audit quality. The annual reports and annual financial reports of real estate and property companies listed on the Indonesia Stock Exchange (IDX) served as the primary source of secondary data for this study. Due to the usage of dummy variables in the dependent variable, the logistic regression analysis method was employed in this study, which is quantitative research using logistic regression tests. The findings demonstrated that while audit tenure had no bearing on audit quality, audit fees did. Future studies are anticipated to compute audit tenure using different ratios.

Keywords: Audit fees, Audit Tenure, Audit quality

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References


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