PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT
نویسندگان
چکیده
Kualitas audit yang baik dapat membangun kepercayaan para pengguna laporan keuangan sebagai dasar pengambilan keputusan, untuk kepentingan masing-masing maupun umum. Tujuan penelitian ini adalah melakukan pengujian kuantitatif pengaruh ukuran perusahaan, tenure, dan financial distress terhadap kualitas audit. Variabel independen perusahaan diukur dengan logaritma natural total aset, tenure berapa lama perikatan hubungan jasa antara auditor auditee, rasio debt to equity. dependen proksi reputasi KAP. Data berjumlah 195 berasal dari 39 sampel menerbitkan lengkap selama periode 2017 – 2021 (5 tahun). Jenis data diambil merupakan sekunder diperoleh situs resmi Bursa Efek Indonesia perusahaan. Teknik digunakan yaitu analisis regresi logistik diolah menggunakan SPSS 26. Hasil menunjukkan bahwa berpengaruh positif signifikan audit, sedangkan negatif
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ژورنال
عنوان ژورنال: Eqien
سال: 2022
ISSN: ['2503-4413', '2654-5837']
DOI: https://doi.org/10.34308/eqien.v11i04.1277