ANALISIS PENGARUH AUDIT SWITCHING, AUDIT TENURE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021 – 2024
DOI:
https://doi.org/10.47491/landjournal.v7i2.4948Keywords:
Audit Quality, Audit Switching, Audit Tenure, Public Accounting Firm Size, Earnings SurpriseAbstract
This study aims to analyze the effect of audit switching, audit tenure, and the size of Public Accounting Firms (PAFs) on audit quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A quantitative approach was employed using logistic regression and purposive sampling, resulting in 140 observations from 35 companies. Audit quality was measured using the Earnings Surprise Benchmark based on Return on Equity (ROE). The results show that, both partially and simultaneously, the three independent variables have no significant effect on audit quality (significance value > 0.05) and exhibit a weak relationship. The model's classification accuracy also suggests that other factors beyond the examined variables may have a stronger influence on audit quality.
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