Puspita, Sindy Al-Anzara (2025) Pengaruh Fee Audit, Audit Tenure Dan Reputasi Auditor Terhadap Kualitas Audit Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023. Other thesis, Universitas Islam Riau.

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Abstract

Audit quality is a crucial factor in ensuring transparency and reliability in a company’s financial statements. However, audit quality can be influenced by various factors, both from the auditor’s side and the audited company. Several key factors identified as influential include audit fees, audit tenure, and auditor reputation. This study aims to analyze the effect of audit fees, audit tenure, and auditor reputation on audit quality in transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period.This research adopts a quantitative approach using logistic regression analysis. The population consists of all transportation and logistics companies listed on the IDX, with purposive sampling applied to determine the sample. Data analysis using logistic regression indicates that audit fees have a significant negative effect on audit quality, while audit tenure and auditor reputation have a significant positive effect. The regression model is deemed fit and able to explain 84.4% of the variation in audit quality. The findings reveal that auditor-related factors have a more dominant influence on audit quality compared to the amount of audit fees paid. This study concludes that audit tenure and auditor reputation play a more dominant role in influencing audit quality than audit fees.

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