PENGARUH AUDIT FEE DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to analyze the effect of audit fees and audit tenure on audit quality in banking companies that have been listed on the Indonesia Stock Exchange for the period 2018-2022. Determination of the research sample using purposive sampling method and resulted in 33 banking companies with 165 samples. This research data is obtained from the company's audited and published financial statements. The research method used in this research is descriptive statistical analysis and logistic regression analysis with a significance value set at 5% or 0.05 using IBM SPSS software version 25.00. Measurement of the audit fee variable is proxied using the ln value of professional fees contained in the financial statements. Measurement of the audit tenure variable by giving a value based on the year of engagement between the company and the public accounting firm. And audit quality is measured by giving a value of 1 for big four KAP and a value of 0 for non-big four KAP. The results of this study indicate that the audit fee variable has a positive effect on audit quality and the audit tenure variable also has a positive effect on audit quality.