Pengaruh Pengalaman Auditor, Kinerja Perusahaan dan Ukuran Perusahaan terhadap Kualitas Audit pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022

Abstract

This research aims to examine the influence of auditor experience, company performance, and company size on audit quality in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method is purposive sampling method so that the total sample is 25 companies. By using logistic regression analysis, the results of this study show that partially company size has a significant effect on audit quality, auditor experience and company performance do not have a significant effect on audit quality. Furthermore, the results of this research show that simultaneously the auditor's experience, company performance and company size have a significant effect on audit quality.