PENGARUH TENURE AUDIT, FEE AUDIT DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT

Abstract

The purpose of the research that the researchers conducted was to obtain data and information on audit tenure, audit fees, and auditor specialization and to find out the extent of their influence on audit quality in animal feed sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. This research was conducted using a correlational research method using a quantitative approach. The population in this study are 4 (four) animal feed sub-sector manufacturing companies and 3 (three) Public Accounting Firms (KAP) auditing animal feed sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used is non-probability sampling and convenience sampling. The samples in this study were 4 companies and 3 KAPs with a total sample of 70 people. The audit tenure partially has a positive and significant effect on audit quality. The audit fee partially has a positive and significant effect on audit quality. Auditor specialization partially has a positive and significant effect on audit quality. Audit tenure, audit fees, and auditor specialization together (simultaneously) have a positive and significant effect on audit quality.