Analysis of Factors Influencing Audit Quality with Earnings Surprise Benchmark

Abstrak Tujuan Utama - utama dari penelitian ini adalah untuk menguji pengaruh audit fee, rotasi dan reputasi terhadap kualitas dengan menggunakan earnings surprise benchmark.Metode Purposive sampling digunakan dalam sampel 108 perusahaan dikumpulkan konsumen ASEAN-5 yang terdaftar di SP Capital IQ periode 2017-2020. Penelitian metode kuantitatif data akan diuji SPSS IBM 25 pendekatan regresi logistic.Temuan – Audit fee (FEE) berpengaruh negatif tidak signifikan karena biaya tinggi dapat mencerminkan risiko lebih tinggi, kompleksitas prosedur bisnis itu sendiri. rotation (ROT) sebab auditor memerlukan waktu mempelajari ada bisnis. reputation (REP) positif diasumsikan bahwa Big Four firms mengimplementasikan standar mempertahankan posisi mereka bidang tersebut.Implikasi Teori Kebijakan Implikasi ditujukan kepada investor, peneliti datang. menyimpulkan frekuensi menjamin tingginya audit.Kebaruan Peliti sebelumnya profesional sebagai indikator namun mengambil sebenarnya dibayarkan oleh perusahaan. Abstract Main Purpose The main objective of this study is to examine the influence and towards quality with benchmark. Method utilized in samples companies are gathered from publicly traded consumer that listed on period This research will use quantitative method be tested by using logistic regression approach. Findings has negative insignificant effect as higher could indicate a risk, complexity procedure or business itself. auditors needs more time understand risks associated industry. Reputation (Rep) impact positively have significant firm an outstanding hold their standard maintain expertise within fields.Theory Practical Implications implications addressed company, future researcher. implication high frequent doesn’t necessarily result quality, but it can impair degrade audit.Novelty used real disclosed company’s annual report opposed professional indicators fees. Keywords: fee; quality; reputation; rotation; earning benchmark