PENGARUH AUDIT TENURE, AUDIT FEE, dan INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2017-2020)

This study aims to examine the Influence of Audit Tenure, Audit Fee, and Independence on Audit Quality. In this study, the independent variable Audit Tenure is measured based on the length of the working relationship between the company and the Public Accounting Firm (KAP), Audit Fee is measured based on the amount of fees disclosed in the financial statements, and Audit Independence is proxied by the length of time the KAP has been auditing the client. Audit Quality is measured using directionary accrual.
This research adopts a quantitative approach. The sample is selected using purposive sampling, which means selecting samples based on predetermined criteria. A total of 108 samples were obtained from financial companies during C the period 2017-2020. The data analysis was performed using multiple linear regression with SPSS version 25.
The results of this study indicate that Audit Tenure has a negative influence on Audit Quality, while Audit Fee has no significant influence on Audit Quality. Additionally, Audit Independence has a positive influence on Audit Quality.