Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis
Vol. 6 No. 2 (2022): Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis

Pengaruh Audit Tenure dan Fee Audit terhadap Kualitas Audit

Ina Nikmatul Chasanah (STIE PGRI Dewantara)
Zafirah Nur Sabrina (STIE PGRI Dewantara Jombang)
Cindy Eka Makhsunnah (STIE PGRI Dewantara Jombang)
Allisa Laily Aziza (STIE PGRI Dewantara Jombang)
Omi Pramiana (STIE PGRI Dewantara Jombang)

Article Info

Publish Date
20 Jan 2023

Abstract

This study was conducted to test the effect of Audit Tenure and Fee Audit variables on Audit Quality. This research is a quantitative study. The population is taken from mining sector companies listed on the Indonesia Stock Exchange (IDX) from the period 2018 to 2021 which amounted to 71 companies. The sample in this study was 17 companies selected using the purposive sampling method. Data obtained a sample of 17 companies with a total sample of 68. The analysis technique used is logistic regression analysis with a significance level of 5%. The results of this study show that (1) Audit Tenure has a significant positive effect on Audit Quality, and (2) Audit Fee does not have a significant effect on Audit Quality.

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Journal Info
Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis
Website

Abbrev

margin

Publisher

Universitas KH. A. Wahab Hasbullah

Subject

Economics, Econometrics & Finance

Description

Jurnal Margin Eco adalah jurnal fakultas ekonomi dan perkembangan bisnis. Jurnal ini diterbitkan oleh fakultas ekonomi Universitas KH. A. Wahab Hasbullah Tambakberas Jombang. Terbit secara berkala satu semester sekali. Dimana sebagai sarana kajian ilmiah dan keilmuan di bidang ekonomi yang merupakan ...