PENGARUH TENUR AUDIT, SPESIALISASI INDUSTRI KAP DAN WORKLOAD TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas dan Transportasi Di Bursa Efek Indonesia Periode 2017 – 2019)

Abstract

This study aims to find empirical evidence regarding the influence of audit tenure, KAP industry Specialization and workload on audit quality. This research is quantitative research. The data source in this study is secondary data in the form of annual statements. This study uses a population of service companies in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange in 2017-2019. Sampling was done by using a non-probability method with a purposive sampling technique. The number of samples used in this study were 51 companies. The data analysis method uses was logistic regression analysis method using Statistical Package for Social Sciences (SPSS) version 23. The result of this study indicates that audite tenure have a positive effect on audity quality, however KAP industry specialization and workload has no effect on audit quality.