Abstract

This study aims to test and analyze the effect of auditor exchange and company measurement on audit quality. The population of this study are all manufacturing companies that have been listed and published audited financial reports on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Sampling in this study is the sampling technique used representative sampling with 15 manufacturing companies listed on the IDX. This study uses secondary data by taking data recorded on the IDX. The data analysis method used is logistic regression analysis. The results showed that Auditor Exchange had a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period. Meanwhile, Company Measurement has a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period.

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