PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (Studi Empiris : Perusahaan Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
This study aimed to find out how the company size, audit committee, and audittenure on audit quality in sector property and real estate companies listed on theIndonesian Stock Exchange in 2021-2023. This type of study is quantitativeresearch, sampling in this study uses purposive sampling techniques, and 64companies were obtained that met the criteria, so the total sample for the three-yearresearch period was 192 samples. The type of data used in this study is secondarydata in the form of company annual financial reports which can be accessed via theofficial website of the Indonesia Stock Exchange. The data analysis method in thisstudy is logistic regression analysis. Data analysis was carried out using applicationassistance (SPSS) Statistical Product and Service Solution. The research resultsshow that company size, audit committee, and audit tenure have no significanteffect on audit quality in sector property and real estate companies listed on theIndonesian Stock Exchange in 2021-2023.