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Article . 2023 . Peer-reviewed
License: CC BY
Data sources: Crossref
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Pengaruh Audit Tenure dan Fee Audit terhadap Kualitas Audit

Authors: Ina Nikmatul Chasanah; Zafirah Nur Sabrina; Cindy Eka Makhsunnah; Allisa Laily Aziza; Omi Pramiana;

Pengaruh Audit Tenure dan Fee Audit terhadap Kualitas Audit

Abstract

This study was conducted to test the effect of Audit Tenure and Fee Audit variables on Audit Quality. This research is a quantitative study. The population is taken from mining sector companies listed on the Indonesia Stock Exchange (IDX) from the period 2018 to 2021 which amounted to 71 companies. The sample in this study was 17 companies selected using the purposive sampling method. Data obtained a sample of 17 companies with a total sample of 68. The analysis technique used is logistic regression analysis with a significance level of 5%. The results of this study show that (1) Audit Tenure has a significant positive effect on Audit Quality, and (2) Audit Fee does not have a significant effect on Audit Quality.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid