审计转换和审计任期是审计质量的决定因素

Ni Made Wirasyanti Dwi Pratiwi, I. G. A. A. Pramitari, I. M. Bagiada, Kadek Nita Sumiari
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引用次数: 0

摘要

本研究旨在获得审计师转换和审计任期对审计质量影响的实证证据。研究对象为 2020-2024 年期间在印度尼西亚证券交易所上市的所有公司。抽样方法采用目的性抽样。本研究的样本总数为 215 家公司。本研究中的审计质量采用盈利意外基准代理。采用的数据分析技术是逻辑回归分析。研究结果表明,审计师更换对审计质量没有影响,审计任期对审计质量有积极影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Audit Switching and Audit Tenure as Determinants of Audit Quality
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.
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