The Effect of Audit Tenure, Audit Fee and Client Company Size on Audit Quality (Empirical Study of Manufacturing Companies Listed on BEI in 2021-2023)
Keywords:
Audit Quality, Audit Tenure, Audit Fee, Company Size, Logistic Regression, Manufacturing CompanyAbstract
This study aims to investigate the effect of audit tenure, audit fees, and client company size on audit quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. Using logistic regression analysis, this study involved 42 manufacturing companies in the consumer goods sector selected through purposive sampling technique. The results showed that audit tenure and audit fees had a significant effect on audit quality, while client company size did not show a significant effect. This finding indicates that longer auditor engagement periods and higher audit fees can improve audit quality, but company size is not a determining factor. In addition, Hosmer and Lemeshow's Goodness of Fit Test and the -2 Log Likelihood value indicate that the model used in this study is acceptable and fits the observational data. This research provides important insights for stakeholders in understanding the factors that affect audit quality, as well as practical implications for companies in selecting auditors and setting appropriate audit fees
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