Pengaruh Ukuran Perusahaan, Keahlian Komite Audit, dan Audit Tenure Terhadap Kualitas Audit

Sari

The Purpose of this study was to examine the influence of company size, audit committee expertise, and audit tenure on audit quality on manufacturing companies. Audit quality as the dependent variable. Company size, audit committee expertise and audit tenure are independent variables. This study uses the basic theory of agency theory. This study uses secondary data obtained from the Indonesian Stock Exchange in the period of 2016 to 2018. The sampling process uses purposive sampling techniques and there are 138 companies that fit the sample criteria. This study uses a total of 414 observations. This study uses logistic regression analysis to test the research hypotheses. The result show that (1) the size of the company and (2) the expertise of the audit committee influence the audit quality. However, (3) audit tenure has no influence of the audit quality.