Pengaruh Audit Fee dan Audit Market Concentration terhadap Kualitas Audit
DOI:
https://doi.org/10.30640/ekonomika45.v13i2.6870Keywords:
Audit Fees, Audit Market Concentration, Audit Quality, Financial Sector, Logistic Regression Analysis.Abstract
Audit quality represents audit results that comply with auditing standards and reflects the professional responsibility of auditors. Financial statements prepared by companies must conform to prevailing standards, fulfill the principles of financial reporting, and be free from material misstatements so that they can be used by stakeholders and the Indonesian public. This study examines two independent variables, namely audit fees and audit market concentration, with audit quality as the dependent variable. The research focuses on financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample consists of 55 financial sector companies observed over five years, resulting in 275 financial statements as observations. The sampling technique used in this study is purposive sampling, based on criteria relevant to the research objectives. Hypothesis testing was conducted using logistic regression analysis with the assistance of EViews 12 software. The results of this study show that audit fees and audit market concentration have a positive effect on audit quality. These findings indicate that both auditor compensation and market structure contribute to improving audit quality in financial sector companies.
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