PENGARUH AUDIT TENURE, CLIENT IMPORTANCE DAN SPESIALISASI AUDIT TERHADAP KUALITAS AUDIT

PUTRI, LEKAT LUTHFIA and Aspahani, Aspahani (2025) PENGARUH AUDIT TENURE, CLIENT IMPORTANCE DAN SPESIALISASI AUDIT TERHADAP KUALITAS AUDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of Audit Tenure, Client Importance, and Audit Specialization on Audit Quality in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The data were obtained using a purposive sampling method, resulting in 37 companies or 148 observations as the research sample. The analytical technique applied was logistic regression with the assistance of SPSS version 29. The findings reveal that Audit Tenure has no significant effect on audit quality, Client Importance has a significant negative effect on audit quality, and Audit Specialization has a significant positive effect on audit quality. These results suggest that client economic importance may reduce auditor independence, while industry specialization enhances the ability of auditors to deliver higher audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit tenure, client important, Audit specialization, Audit quality
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Lekat Luthfia Putri
Date Deposited:	18 Sep 2025 03:18
Last Modified:	18 Sep 2025 03:18
URI:	http://repository.unsri.ac.id/id/eprint/184205

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