Title:
Determinants of Audit Quality in Manufacturing Companies in Indonesia: The Role of Auditor Specialization

Authors:
Abriyani Puspaningsih, Setia Utami Amien, Indonesia

Abstract:

This research aims to analyze the effects of audit tenure, audit rotation, audit fees, age of publication, and auditor specialization on audit quality. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 – 2021. This study used purposive sampling with a total sample of 201. The data analysis technique used in this study was logistic regression analysis. The results of the analysis prove that the variables of audit tenure, audit rotation, age of publication, and auditor specialization positively affect audit quality. In contrast, the audit fee variable does not affect audit quality. This research implies that using auditor specialization can improve audit quality, because it is believed that specialized auditors have more experience and knowledge than those who do not have specialization.

DOI: https://doi.org/10.51505/IJEBMR.2024.81203