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PENGARUH REPUTASI AUDITOR, AUDIT TENURE DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP KUALITAS AUDIT DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Auditors are required to produce high-quality audits because they have a significant responsibility to stakeholders in making company decisions. The purpose of this study is to examine the influence of auditor reputation, audit tenure, and industry specialization on audit quality in banking companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this study is the quantitative method. The sampling technique used was purposive sampling, resulting in a sample of 30 companies. The data analysis technique used the logistic regression method. The results of this study indicate that auditor reputation has a significant negative impact and industry specialization has a significant positive impact on audit quality. However, audit tenure does not have a significant negative impact on audit quality. Keywords: Auditor Reputation, Audit Tenure, and Industry Specialist Auditor and Audit Quality

Availability
#
Central Library (References) T1842092025
T184209
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1842092025
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 58 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
other (computer)
Edition
-
Subject(s)
Audit keuangan
Prodi Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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