Pengaruh Audit Fee, Audit Tenure, Audit Delay, Dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2021-2023)

Abstract

The objectives of this research is determine the effect of Audit Fee, Audit Tenure, Audit Delay and Company Size on Audit Quality in Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange in 2020-2023. This study has a population of 93 companies. The sampling technique used is purposive sampling so that 72 companies will be studied. The type of data used is secondary data and the data analysis techniques used are logistic regression test, regression model feasibility test, classification matrix test, and regression coefficient test. audit fee, audit tenure, and company size have a significant positive effect on audit quality. Meanwhile, audit delay has a significant negative effect on audit quality.