Audit Switching and Audit Tenure as Determinants of Audit Quality
1Ni Made Wirasyanti Dwi Pratiwi, 2I Gusti Ayu Astri Pramitari, 3I Made Bagiada, 4Kadek Nita Sumiari
1,2,3,4Bali State Polytechnic
https://doi.org/10.47191/jefms/v7-i4-07ABSTRACT:
This research aims to obtain empirical evidence of the effect of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling method uses purposive sampling. The total sample for this research was 215 companies. Audit quality in this study uses the earnings surprise benchmark proxy. The data analysis technique used is logistic regression analysis. The research results show that auditor switching has no effect on audit quality and audit tenure has a positive effect on audit quality.
KEYWORDS:
Fee Audit, Auditor Switching, Audit Tenure, Earnings Surprise Benchmark, IDX
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