Pengaruh Audit Tenure, Fee Audit, Komite Audit, dan Ukuran Perusahaan terhadap Kualitas Audit pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2025

Abstract

From 2020 to 2025, factors like how long an auditor worked, the cost of the audit, the presence of an audit committee, and the size of the auditing firm all had an effect on the quality of audits for financial companies listed on the Indonesia Stock Exchange. For this study, secondary data was collected from the annual reports of companies. A total of 174 observations were collected through purposive sampling. The data were analyzed using binary logistic regression. The findings show that larger firms tend to have lower audit quality, but the presence of an audit committee does not make a big difference.On the other hand, longer auditor experience and higher audit fees are linked to better audit quality. The model accounts for 79.7% of the variation in audit quality, as shown by a Nagelkerke R-squared value of 0.797.