IIARD International Institute of Academic Research and Development

IIARD International Journal of Economics and Business Management (IJEBM )

E-ISSN 2489-0065
P-ISSN 2695-186X
VOL. 9 NO. 8 2023

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The Influence of Leverage, Profit Quality, KAP's Reputation on Audit Quality in Manufacturing Companies Listed on the Indonesian Stock Exchange 2019-2021

Natasya Audrey & Ratna Mappanyukki

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Abstract

This study aims to empirically prove the effect of leverage, profit quality, KAP's reputation on audit quality in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method of this research is to use panel data regression analysis which is used to determine the effect of the independent variable and the dependent variable jointly and partially over a certain period of time.In this study the t test and f test were used to test the influence of each variable leverage, profit quality, KAP reputation together on audit quality. The population of this research is 171 companies and the sample used in this research is 83 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. This data collection method uses secondary data and is processed by EVIEWS 12. From the results of the t test and f test it is known that the variable leverage, profit quality and KAP reputation have a significant effect on audit quality.

keywords:

Leverage, Profit Quality, KAP Reputation, Audit Quality

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References:

Ardianingsih, A. (2021). Financial Report Audit. Jakarta : Earth of Letters.
Brealey, R, A., Myers, S, C., & Allen, F. (2016). Principles of Corporate Finance (12th ed.). McGraw-
Hill Education.


Felicia, H., Sofia, P, Dewi. (2021). The Influence of Profitability, Leverage, Liquidity and Company Size
on Company Value. Journal of Multiparadigm Accounting. Volume 3(1), 140.

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