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

DEWARANI, FILDZAH ALIFAH and Adhitama, Fardinant and Tjandrakirana DP, Rina (2025) PENGARUH FEE AUDIT, AUDIT TENURE, UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fee Audit, Audit Tenure, Ukuran Perusahaan, Reputasi Auditor, Kualitas Audit.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fildzah Alifah Dewarani
Date Deposited:	13 Jan 2025 06:13
Last Modified:	13 Jan 2025 06:13
URI:	http://repository.unsri.ac.id/id/eprint/164321

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