PENGARUH AUDIT TENURE, AUDITOR SWITCHING, AUDIT FIRM SIZE TERHADAP AUDIT QUALITY
Main Article Content
Abstract
This research aims to obtain empirical evidence about the effect of Audit Tenure, Auditor
Switching, Audit Firm Size, and Auditor’s Fee Towards Audit Quality. This research uses
secondary data obtained from the site www.idx.co.id. The population of this research is all
of manufacture company in consumer’s good section listed in the Indonesia Stock
Exchange (IDX) during the year 2017-2019. This research is conducted with a sample of
101 data. Furthermore, data collection techniques used in this research is secondary data
that is processed using Statistical Package for the Social Sciences (SPSS) ver 21.0
software. The statistical method used to test the hypothesis is the multiple linear regression
method. The results of this research show that all variables on this research has no
significant effect on Audit Quality and also Litigation Risk has weakened moderated on
Auditor’s Fee towards Audit Quality.
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