Skripsi
PENGARUH AUDIT TENURE, AUDIT FEE, DAN AUDITOR SWITCHING TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN SUBSEKTOR FARMASI DAN RISET KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)
This research aims to review the influence of audit tenure, audit fees, and auditor switching on audit quality. The theory used in this research is Agency Theory. The method used in this research is a quantitative method and the type of data used is secondary data. The population of this research is all Pharmaceutical and Health Research subsector companies registered on the IDX for the 2018-2022 period. The samples obtained amounted to 50 data obtained using the Purposive Sampling method. The analysis method used is Logistic Regression with the IBM SPSS Statistics 25 program. The results of this research show that Audit Tenure has an insignificant effect on audit quality, Audit Fee has a significant effect on audit quality, and Auditor Switching has an insignificant effect on audit quality.
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