Impact of a Company’s Size and Audit Tenure on Audit Quality in Indonesia

Jenny Morasa, Icuk Rangga Bawono, Rio Dhani Laksana

Abstract

Audit quality in Indonesia is a varied process and can be influenced by various factors. Company size and audit tenure are believed to influence audit quality in Indonesia; therefore, this research was conducted to determine how company size and audit tenure influence audit quality in Indonesia. The novelty of this research lies in the selection of variables and research objects carried out on real estate companies listed on the IDX. This study was conducted using the associative method. The research population comprised 47 companies, and a sample of 39 companies was taken using purposive sampling. The research was conducted on property and real estate companies listed on the Indonesian Stock Exchange for 2019-2022. The type of data used in the research was secondary data, which was analyzed using SPSS Version 20. Logistic regression analysis tested the hypothesis. Based on this research, it can be concluded that company size and audit tenure simultaneously and significantly influence audit quality. Partially, company size has no effect on audit quality, and audit tenure affects audit quality.

 

Keywords: company size, audit tenure, audit quality.

 

https://doi.org/10.55463/issn.1674-2974.51.3.7


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