Pengaruh Institutional Ownership, Audit Tenure, Firm Size, dan Board of Commissioners Size terhadap Audit Quality pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023

Abstract

This study is to determine and analyze institutional ownership, audit tenure, firm size, and board of commissioners size on audit quality in technology sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study is associative causal and the type of data used is quantitative data. Secondary data collection was carried out from the company's audited financial statements through www.idx.co.id and the company's official website. The analysis method used is quantitative descriptive analysis and logistic regression for all hypotheses proposed. The population of this study is technology sector companies for the period 2019-2023, totaling 47 companies. The sample in this study was 18 companies. The results of the study indicate that simultaneously institutional ownership, audit tenure, firm size, and board of commissioners size have a significant effect on audit quality in technology sector companies listed on the Indonesia Stock Exchange from 2019-2023. Partial tests show that only one variable has a significant positive effect on audit quality, namely the institutional ownership variable, while the audit tenure, firm size, and board of commissioners size variables do not have a significant effect on audit quality in technology sector companies listed on the Indonesia Stock Exchange in 2019-2023.