Pengaruh Board of Commissioners Size, Audit Fee, Financial Distress, dan Company Size Terhadap Kualitas Audit Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2024

Abstract

This research aims to analyze and examine the influence of board of commissioners size, audit fee, financial distress, and company size on audit quality in state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2020-2024. Audit quality in this study is measured by going concern audit opinion. Sampling was carried out using a purposive sampling method which resulted in 30 state-owned companies as samples, and the total observations were 150 data. The analysis method used is logistic regression. The results showed that simultaneously board of commissioners size, audit fee, financial distress, and company size had a significant effect on audit quality. The board of commissioners size and audit fee have no significant effect partially on audit quality. Financial distress has a partially significant positive effect on audit quality. Company size shows a partially negative significant effect on audit quality. This research provides insight into the factors that affect audit quality in the context of state-owned companies.