The Influence of Audit Fee, Auditor Reputation and Audit Capacity Stress On Quality Audit
Keywords:
Audit Fees, Auditor Reputation Audit , Capacity StressAbstract
This study aims to empirically prove the effect of audit fees, auditor reputation, and audit capacity pressure on audit quality. This study was conducted by taking a sample of state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The type of data used in this study is secondary data in the form of audited annual reports published on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample was collected using purposive sampling with a total of 23 companies as samples for a 4-year research period, resulting in 92 company samples. This research method uses logistic regression analysis. The results of this study show that: (1) Audit Fees, Auditor Reputation, and Audit Capacity Stress simultaneously affect audit quality, (2) Audit Fees do not affect audit quality, (3) Auditor Reputation does not affect audit quality, (4) Audit Capacity Stress has a positive effect on audit quality.
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Copyright (c) 2026 Dirvi Surya Abbas, Alya Melsa Luna, Anindya Ramadhani, Elvina Sephia Hardiyanti, Muhammad Vigu Gonzales (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
