ENGARUH FEE AUDIT, AUDIT TENURE DAN FIRM SIZE TERHADAP KUALITAS AUDIT (Studi Kasus Pada Bank himbara periode 2018 – 2020)
Abstract
The purpose of this study was to examine the effect of audit fees, audit tenure, audit client firm size and audit quality on financial sector firms. Audit fees, audit tenure and the size of the client's company as independent variables. Audit quality as the dependent variable. This research uses the basic theory, namely agency theory. This study uses secondary data obtained from Bank Himbara for the period 2018 - 2020. The sampling process is carried out using the purposive sampling method and this study uses 12 observations. The analytical method to test the hypothesis is logistic regression analysis. The results show that the size of the client company has an effect on audit quality. However, for audit fees, audit tenure, firm size audit has no effect on audit quality.
Keywords: fee audit; audit tenure; firm size; audit quality.
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