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THE EFFECT OF LEVERAGE, PROFITABILITY AND FIRM SIZE ON THE AUDIT QUALITY (EMPIRICAL STUDY ON MANUFACTURING COMPANIES SUBSECTOR CONSUMER LISTED ON THE IDX 2017-2019)

Webology, 2022-01, Vol.19 (3), p.2687-2693 [Peer Reviewed Journal]

Copyright Dr. Alireza Noruzi, University of Tehran, Department of Library and Information Science 2022 ;EISSN: 1735-188X

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  • Title:
    THE EFFECT OF LEVERAGE, PROFITABILITY AND FIRM SIZE ON THE AUDIT QUALITY (EMPIRICAL STUDY ON MANUFACTURING COMPANIES SUBSECTOR CONSUMER LISTED ON THE IDX 2017-2019)
  • Author: Mukti, Aloysius Harry ; Fatmalia, Mita
  • Subjects: Accounting firms ; Audit committees ; Audit quality ; Corporate profits ; Financial statements ; Leverage ; Manufacturing ; Profitability ; Return on assets ; Stock exchanges
  • Is Part Of: Webology, 2022-01, Vol.19 (3), p.2687-2693
  • Description: The objective of this research is to test and analyze the effect of leverage, profitability, and firm size on the probability of the company being audited by the Big Four KAP in consumption subsector manufacturing companies listed on the IDX in 2017-2019. The data used in this research is quantitative data. The researcher analyzed the data using logistic regression. This model is used because the dependent variable in this study is a categorical variable (variable dichotomy). The population in this study was taken from manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a period of 3 years starting from 2017-2019. This sample was taken using a purposive sample consisting of 99 consumer subsector manufacturing companies that were consistently listed on the IDX in 2017-2019 and had profits that year. The results of this study indicate that leverage has a negative effect on the probability of companies being audited by the Big Four KAP. Profitability and firm size have a positive effect on the probability of companies being audited by Big Four KAP.
  • Publisher: Tehran: Dr. Alireza Noruzi, University of Tehran, Department of Library and Information Science
  • Language: English
  • Identifier: EISSN: 1735-188X
  • Source: ProQuest Central
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