The Influence of Audit Tenure and Auditor Industry Specialization on Audit Quality in the Banking Industry Listed on the Indonesia Stock Exchange for the 2023–2025 Period
DOI:
https://doi.org/10.37676/jmea.v5i4.1918Keywords:
Audit Tenure, Auditor Industry Specialization, Audit QualityAbstract
Audit quality plays a crucial role in the preparation of a company's financial statements. It serves as a guide for stakeholders—particularly investors and creditors—when making decisions regarding the company. This study aims to analyze the impact of audit tenure and auditor industry specialization on audit quality within the banking industry listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. A quantitative approach was employed, utilizing secondary data derived from company financial statements. The study observed a sample of 40 banking companies over a three-year period, resulting in 120 observations selected via purposive sampling. Logistic regression analysis was used as the analytical method. The results indicate that, while audit tenure and auditor industry specialization collectively influence audit quality, only auditor industry specialization has a significant effect on audit quality when analyzed individually.
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