Track: Undergraduate Student Paper Competition

Abstract

Audit Quality is an auditor’s tendency to detect and disclosure an error or fraud that occurs in a client’s accounting system. This study aims to determine the effect of publication age, audit fee and committe meeting on audit quality both simultaneously and partially. The population in this study were all companies in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange (IDX) in 2015-2019 totaling 76 companies. The sampling technique used purposive sampling with predetermined criteria obtained 31 companies with a total sample of 155 data. This study uses logistic regression analysis using SPSS version 25. The results of this study indicate that simultaneously publication age, audit fee and committee meeting affect audit quality. Partially, publication age have a significant positive effect on audit quality. Meanwhile audit fee has no effect on audit quality. Committee meeting also has no effect on audit quality. For further researchers can use other independent variables that have not been included in this study. In addition, further researcher are expected to conduct research with different object. This is intended so that research can provide new insights and a broad picture of what factors affect audit quality.