Jurnal Ekonomi
Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember

ANALYSIS OF INTERNAL FACTORS AFFECTING EXTERNAL AUDIT QUALITY EMPIRICAL STUDY ON LQ 45 COMPANIES ON THE INDONESIA STOCK EXCHANGE

Harry Budiantoro (YARSI University)
Perdana Wahyu Santosa (YARSI University)
Kanaya Lapae (YARSI University)
Irwin Ananta Vidada (Bina Sarana Informatika University)

Article Info

Publish Date
08 Nov 2022

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

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ekonomi
Website

Abbrev

Ekonomi

Publisher

SEAN INSTITUTE

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Ekonomi is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research (top priority) and new scientific review articles (not priority) from various academics and researchers that have not been published elsewhere, including: 1. Accountancy ...