Prosiding Konferensi Ilmiah Akuntansi IX
PENGARUH AUDIT FEE, AUDIT DELAY, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (STUDI KASUS PADA PERUSAHAAN INDUSTRI CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019)
Abstract
This study aims to analyse the effect of audit fees, audit delay, and audit tenure on audit quality in consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The type of this research is quantitative research, with the population of this study is consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The total sample companies that used on this research are amounted to 29 companies from 54 consumer goods industry companies listed on Indonesia Stock Exchange for the period 2017-2019. The total number of observation (3 years) is 87 companies data with purposive sampling used as the data analysis techniques. Data analysis method used to the test hypotheses is logistic regression analysis using SPSS Statistic version 24. Based on the results of the study indicate that audit fee has a positive significant effect on audit quality, audit delay has a negative insignificant effect, and audit tenure has a positive insignificant effect on audit quality.
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