THE EFFECT OF AUDIT TENURE, TIME-BUDGET PRESSURE, AND CLIENT COMPANY SIZE ON AUDIT QUALITY (FOOD & BEVERAGE MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) PERIODE 2020-2024

Abstract

This study aims to analyze the effect of Audit Tenure, Time Budget Pressure, and Firm Size on Audit Quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The background of this research stems from the importance of audit quality as a tool to maintain investor trust and financial reporting transparency.

A quantitative approach was used, utilizing secondary data from the companies’ annual financial reports. The sample was selected using purposive sampling, resulting in 8 companies being studied. Logistic regression analysis was employed.

The results show that, partially, Audit Tenure and Firm Size have no significant effect on Audit Quality, while Time Budget Pressure has a significant negative effect. Simultaneously, the three variables have a significant influence on Audit Quality. These findings are expected to contribute to auditors, companies, and investors in improving audit quality and making sound financial decisions.