The Influence Of Firm Size, Audit Fee, Audit Tenure, and Financial Distress On Audit Quality In Banking Subsector Companies On The Indonesian Stock Exchange

Financial reports are very influential in the development of a company, if the reported financial accounts do not accurately reflect the company's current position, the audit quality provided will not be optimal. This research attempts to evaluate the impact of firm size, audit fee, audit tenure and financial distress on audit quality. The populace is 57 financial organizations on the Indonesian Stock Exchange. Up to 38 banks provided secondary data sources for the sample technique during the period 2020 to 2022 and used purposive sampling method with associative research form. The results showed that firm size estimated by the total assets natural logarithm, and audit tenure seen by the period of engagement of the Public Accounting Firm with the bank meaningfully affected on audit quality, while audit fee were obtained from the natural logarithm of total fee given to auditors and financial distress utilizing the calculation for the debt to equity ratio, especially the ratio of total debt to total capital, had a result on audit quality. It is believed that by extending the independent variables once more, researchers in the future will be able to obtain better findings.