THE EFFECT OF AUDIT TENURE, AUDIT FEE, AND COMPANY SIZE ON AUDIT QUALITY

Abstract

This study was conducted to determine the effect of the variables Audit Tenure, Audit fee, and Company Size on Audit Quality.The data used in this study are secondary data obtained from the financial statements of banking sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 which were selected using purposive sampling method.The data obtained were 47 companies with a total sample of 108.The data analysis technique used was logistic regression analysis using SPSS 26.The results of this study indicate that audit tenure has no effect on audit quality. Meanwhile, audit fees and company size have a positive effect on audit quality.