Pengaruh Audit Tenure, Spesialisasi Auditor dan Litigation Risk Terhadap Kualitas Audit

Muslim, Nashrulloh Akbar (2025) Pengaruh Audit Tenure, Spesialisasi Auditor dan Litigation Risk Terhadap Kualitas Audit. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Audit quality is fundamentally an important aspect of the audit process that can influence stakeholders' trust in financial statements. This study aims to analyze the factors affecting audit quality, including Audit Tenure, Auditor Specialization, and Litigation Risk. The results indicate that Audit Tenure, Auditor Specialization, and Litigation Risk have a significant impact on audit quality. This research also finds that high audit quality can enhance stakeholders' trust and reduce the risk of errors in decision-making. The implications of this research can serve as a reference for Public Accounting Firms (KAP) and regulators to improve audit quality. This research uses a quantitative research approach with secondary data. The population in this study is companies in the Transportation and Logistics sector listed on the Indonesia Stock Exchange during the 2021-2023 period that publish annual reports. The sampling technique in this study was carried out using purposive sampling, and the research sample obtained consisted of 23 companies. The analysis technique used is logistic data regression testing using data processing software Eviews 12.

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