1. Audit Quality: Publication Age, Audit Fee, and Committee Meeting of Infrastructure, Utilities, and Transportation Sector in Indonesia.
- Author
-
Febrina, Helsa, Nazar, Mohamad Rafki, and Inawati, Wahdan Arum
- Subjects
AUDITING ,INFRASTRUCTURE (Economics) ,TRANSPORTATION ,SAMPLING (Process) - Abstract
Audit Quality is an auditor's tendency to detect and disclose an error or fraud that occurs in a client's accounting system. This study aims to determine the effect of publication age, audit fee, and committee meeting on audit quality both simultaneously and partially. The population in this study were all companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange (IDX) from 2015-2019 totaling 76 companies. The sampling technique used purposive sampling with predetermined criteria obtained from 31 companies with a total sample of 155 data. This study uses logistic regression analysis using SPSS version 25. This study's results indicate that simultaneously publication age, audit fee, and committee meeting affect audit quality. Partially, publication age has a significant positive effect on audit quality. Meanwhile, the audit fee has no effect on audit quality. Committee meeting also has no effect on audit quality. Furthermore researchers can use other independent variables that have not been included in this study. In addition, further researchers are expected to conduct research with a different object. This is intended so that research can provide new insights and a broad picture of what factors affect audit quality. [ABSTRACT FROM AUTHOR]
- Published
- 2022