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PENGARUH KOMPETENSI, FEE AUDIT, KOMITE AUDIT, DAN LEVERAGE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2019-2021
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Institusion
Universitas Sriwijaya
Author
KHARISMA, MUHAMMAD FAJRI TARUNA
Wahyudi, Tertiarto
Subject
HJ9701-9940 Public accounting. Auditing 
Datestamp
2023-05-15 05:19:31 
Abstract :
The purpose of this study was to determine the effect of competence, fee audit, audit committee, and leverage on audit quality in lq45 companies listed on the IDX for the 2019-2021 period. The research population consisted of 45 companies and the number of research samples used was 27 basic material sector companies registered on the IDX for 2019-2021 using the purposive sampling method. The type of data used is secondary data in the form of annual reports sourced from the IDX (Indonesia Stock Exchange) website and the company's official website. Hypothesis testing is done using logistic regression analysis. The results of this study prove that competence, fee audit, and audit committee have no effect on audit quality. The results of this study also prove that leverage and firm size have effect on audit quality. 
Institution Info

Universitas Sriwijaya