The Impact of KAP Size and Audit Tenure on Audit Quality with Audit Fee as a Moderating Variable: An Empirical Study of LQ 45 Companies Listed on the Indonesia Stock Exchange from 2016 to 2020
DOI:
https://doi.org/10.59890/ijfbm.v2i6.35Keywords:
KAP Size, Audit Tenure, Audit Fees, Audit QualityAbstract
This study aims to analyze the influence of Public Accounting Firm (KAP) size and audit tenure on audit quality among issuers listed on the LQ45 index of the Indonesia Stock Exchange during the 2016–2020 period. Additionally, it examines the moderating effect of audit fees on these relationships. The research sample consists of 12 companies selected using a purposive sampling method, with audit quality proxied by the earnings surprise benchmark. Data analysis was conducted using logistic regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS version 25. The findings reveal that KAP size does not significantly influence audit quality, while audit tenure negatively affects audit quality. Furthermore, audit fees do not moderate the relationship between KAP size or audit tenure and audit quality.
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