Pengaruh Reputasi Auditor, Ukuran Perusahaan, Komite Audit, dan Fee Audit terhadap Kualitas Audit (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

Abstract

The purpose of this study is to analyze the effect of auditor reputation, company size, audit committee, and audit fees on audit quality in mining companies listed on the Indonesia Stock Exchange in 2019-2023. The types data used in this study are secondary data. The sampling method uses the purposive sampling method with an observation period of 5 years with a total sample of 42 samples and 210 observation data. In analyzing data using SPSS software, the analysis used is descriptive statistical analysis and logistic regression analysis. The result of the study show that simultaneously auditor reputation, company size, audit committee, and audit fees have a significant effect on audit quality. While partially auditor reputation does not have an effect on audit quality, company size has a significant effect on audit quality, audit committee has no effect on audit quality, and audit fees has a significant effect on audit quality.