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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Dedikasi Sains dan Teknologi (DST) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kewirausahaan Bukit Pengharapan
Hijriah, Amanah
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Journal : Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

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Pengaruh Fee Audit dan Audit Tenure Terhadap Kualitas Audit pada Perusahaan Sub Sektor Basic Materials Yang Terdaftar di BEI 2020-2023 Pertiwi, Dewi Asih; Hijriah, Amanah; Espa, Vitriyan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1489

Abstract

This research examines how the audit quality of companies in the basic materials sub sector, listed on the Indonesia Stock Exchange from 2020 to 2023, is affected by audit fees and audit tenure. This study uses a quantitative approach by involving a sample of 12 companies so that the total research data is 48. In addition, secondary data is used in this study, namely financial statements and annual reports. In this study, the analytical approach used is multiple linear regression. The results showed that audit fees have a significant positive effect on audit quality. Meanwhile, audit tenure has no effect on audit quality
Co-Authors Andrianus Andrianus, Andrianus Aswat, Ibnu Ayu Puspitasari, Ayu Fazila, Paula Juanda Astarani Khristina Yunita Miranda, Nabilla Muhammad Fahmi Pertiwi, Dewi Asih Rafa, Wukuf Dilvan Rudy Kurniawan Rusliyawati Shirleen, Jessica Patrisia Vitriyan Espa