Abstract :
The purpose of this research is to find out and analyze the influence of
audit tenure, audit committee independence, auditor reputation and company size
on audit quality in banking companies listed in Indonesia Stock Exchange..
The population of this research is 43 banking companies listed in
indonesia stock exchange in periodic 2012-2016. The sampling technique used is
purposive sampling, obtained 30 companies sample which meet the criteria for
five years observation with total 150 unit analysis. Data were obtained from
audited financial statements and the independent auditor's report of the company
samples downloaded from the website of the Stock Exchange that www.idx.co.id.
The data technique analysis and testing hypothesis in this reseach were analyzed
using logistic regression analysis.
The results of this research shows that : (1) audit tenure doesn?t have
significant effect on the audit quality, (2) audit committee independence doesn?t
have significant effect on the audit quality, (3) audior reputation has significant
effect on the audit quality, and (4) company size has significant effect on the audit
quality.