THE EFFECT OF AUDIT FEE, AUDIT TENURE AND FIRM SIZE ON AUDIT QUALITY IN FINANCE SECTOR

Authors

  • Romaida Yohana Jurusan Akuntansi, Politeknik Negeri Medan
  • Deliana Deliana Jurusan Akuntansi, Politeknik Negeri Medan
  • Meily Surianti Jurusan Akuntansi, Politeknik Negeri Medan
  • Rizky Syahputra Jurusan Akuntansi, Politeknik Negeri Medan

DOI:

https://doi.org/10.36257/jrta.v9i2.11239

Abstract

The aim of this study is to analyze the relationship between audit fees, audit tenure, and firm size on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research employs secondary data obtained from the official IDX website. Samples were selected using a purposive sampling method, resulting in 65 firms over five years of observation, producing a total of 325 firm-year observations. Data analysis was conducted through logistic regression with the assistance of SPSS version 25. The results indicate that audit fees and audit tenure have a positive impact on audit quality, while firm size has a negative impact.

Keywords: Audit Fee, Audit Tenure, Firm Size, Audit Quality.

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Published

2025-10-05

Issue

Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi

Section

Articles

License

Copyright (c) 2025 Romaida Yohana, Deliana Deliana, Meily Surianti, Rizky Syahputra

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Yohana, R., Deliana, D., Surianti, M., & Syahputra, R. (2025). THE EFFECT OF AUDIT FEE, AUDIT TENURE AND FIRM SIZE ON AUDIT QUALITY IN FINANCE SECTOR. Jurnal Riset Terapan Akuntansi, 9(2), 334-347. https://doi.org/10.36257/jrta.v9i2.11239