Pengaruh Fee, Tenure, dan Ukuran Client Terhadap Kualitas Audit Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2018-2020

  • Kornelius Harefa Universitas Negeri Medan
  • Stefany Itten Ambarita Universitas Negeri Medan
  • Taufik Hidayat Universitas Negeri Medan
  • Jumiadi Universitas Negeri Medan
  • Azizul Kholis Universitas Negeri Medan
Keywords: audit quality, Fee, Tenure, Klien Size

Abstract

This paper aims to show the effect of fee, tenure and klient size variables on audit quality in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population in this writing is all manufacturing companies listed on the IDX in 2018-2020. Samples were taken using purposive sampling method. The sample amounted to 53 companies, for the 2018-2020 observation year, so the number of samples was 159 samples. The data collection technique is done by downloading audited financial reports from the website www.idx.co.id. The data analysis technique used in this writing is descriptive statistical analysis and logistic regression analysis. The results of this writing indicate a significance value of fee of 0.023, tenure of 0.475, and Klien Size of 0.006. The conclusion of this writing is that the variable fee and klient size have a significant effect on audit quality. While the tenure variable has no effect on audit quality.

Published
2021-06-09
Section
Articles