Abstract
This research aims to determine the effect of the abnormal audit fee and audit tenure on audit quality in manufacture companies listed on the Indonesian Stock Exchange between 2014 and 2016. The data sources are financial reports and annual reports. The sample selection method used is the purposive sampling, with the sample including 126 companies that met the criteria to be used as sample research for the three-year period 2014-16. The analytical techniques used multiple linear regression with the assistance of SPSS18. The research concludes that the abnormal audit fee has a positive significant relationship with audit quality but audit tenure is not significantly related to audit quality.
Original language | English |
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Pages (from-to) | 780-796 |
Number of pages | 17 |
Journal | International Journal of Innovation, Creativity and Change |
Volume | 13 |
Issue number | 4 |
Publication status | Published - 2020 |
Keywords
- Abnormal audit fee
- Audit quality
- Audit tenure