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All Journal Jurnal Ekonomi Journal of Accounting, Management, and Economics Research (JAMER) Marketing and Business Strategy
Perdana Wahyu Santosa
YARSI University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ekonomi

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ANALYSIS OF INTERNAL FACTORS AFFECTING EXTERNAL AUDIT QUALITY EMPIRICAL STUDY ON LQ 45 COMPANIES ON THE INDONESIA STOCK EXCHANGE Harry Budiantoro; Perdana Wahyu Santosa; Kanaya Lapae; Irwin Ananta Vidada
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

The development of audit services in Indonesia is considered to be getting better, accompanied by a positive increase in demand-supply making audit services more attractive to entities as users. This study aims to determine the effect of auditor specialization, tenure, KAP size, time and budget pressure, rotation, and audit fees on audit quality. Data were taken from LQ 45 companies listed on the Indonesia Stock Exchange for the period 2012-2018 which were analyzed by logistic regression. This study found that KAP size significantly affects audit quality, while other variables are not proven, and overall all variables simultaneously affect audit quality
Co-Authors Alfianita Alfianita Faiz Mustafa Harry Budiantoro Irwin Ananta Vidada Kanaya Lapae