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PENGARUH AUDIT TENURE, CLIENT IMPORTANCE DAN SPESIALISASI AUDIT TERHADAP KUALITAS AUDIT

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This study aims to analyze the effect of Audit Tenure, Client Importance, and Audit Specialization on Audit Quality in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The data were obtained using a purposive sampling method, resulting in 37 companies or 148 observations as the research sample. The analytical technique applied was logistic regression with the assistance of SPSS version 29. The findings reveal that Audit Tenure has no significant effect on audit quality, Client Importance has a significant negative effect on audit quality, and Audit Specialization has a significant positive effect on audit quality. These results suggest that client economic importance may reduce auditor independence, while industry specialization enhances the ability of auditors to deliver higher audit quality.

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Detail Information

Series Title

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Call Number

T1844382025

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvii, 55 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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