Pengaruh Audit Fee, Auditor Specialization, Audit Report Lag, dan Company Size terhadap Kualitas Audit pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2019-2023

Abstract

This study aims to determine the influence of the audit fee variable, auditor specialization, audit report lag, and company size on audit quality in companies listed on the Jakarta Islamic Index 70 (JII 70) in 2019-2023. This type of research is associative research and quantitative approach. The type of data used in this study is secondary data with a total sample of 31 companies consistently listed on the Jakarta Islamic Index 70 (JII 70) in 2019-2023. The analysis technique used is logistic regression analysis. The results of this study indicate that the audit fee variable has a negative and significant effect on audit quality in companies listed on the Jakarta Islamic Index 70 (JII 70) in 2019-2023. Auditor specialization has no effect on audit quality in companies listed on the Jakarta Islamic Index 70 (JII 70) in 2019-2023. Audit report lag has a positive and significant effect on audit quality in companies listed on the Jakarta Islamic Index 70 (JII 70) in 2019-2023. Company size has no effect on audit quality in companies listed on the Jakarta Islamic Index 70 (JII 70) in 2019-2023. The results of the determination coefficient test are 27.4 or 27.4% of the audit fee, auditor specialization, audit report lag, and company size variables affect audit quality, and the remaining 72.6% is influenced by other variables outside this research model.