The Effect of Auditor Reputation, Audit Tenure, and Firm Size on Audit Quality (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2017 Period)

Purnamasari, Dian Indri and Negara, Hari Kusuma Satria (2019) The Effect of Auditor Reputation, Audit Tenure, and Firm Size on Audit Quality (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2017 Period). International Journal of Computer Networks and Communications Security, 7 (6). pp. 104-108. ISSN 2308 - 9830

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Abstract

We intend to study the effect of auditor reputation, audit tenure and firm size on audit quality in manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 periods. Logistic regression analysis is the appropriate regression model for this study that uses categorical independent variables (nominal or non-metric) and metric and non-metric dependent variables. Logistic regression analysis does not require assumption of normality for the independent variable data. From the analysis described in earlier sections, we have come to the conclusion that (1) auditor reputation affects audit quality; (2) audit tenure does not affect audit quality; and (3) firm size affects audit quality. Keywords: Audit Tenure, Firm Size, Audit Quality.

Item Type:	Article
Uncontrolled Keywords:	Audit Tenure, Firm Size, Audit Quality.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	DR PURNAMASARI DIAN INDRI
Date Deposited:	15 Jul 2020 08:20
Last Modified:	15 Jul 2020 08:44
URI:	http://eprints.upnyk.ac.id/id/eprint/23067

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