Title:
Which Auditor or Firm Factor Can Influence to Audit Quality?

Authors:
Sigit Handoyo* & Yulianisa Dwi Maharani, Indonesia

Abstract:

Audit quality has become a critical issue in ensuring the credibility of financial statements, particularly amid increasing business complexity and inconsistent empirical findings regarding its determinants. This study aims to examine the effect of audit tenure, audit delay, PAF size, audit fee, and firm size on audit quality in consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employs a quantitative approach using secondary data and applies purposive sampling, resulting in 49 companies with 186 observations. Logistic regression analysis is used because audit quality is proxied by audit opinions (unqualified and non-unqualified opinions). The findings indicate that audit delay has a significant negative effect on audit quality, while audit fee has a significant positive effect. In contrast, audit tenure, PAF size, and firm size do not show significant effects.

DOI: https://doi.org/10.51505/IJEBMR.2026.10606