The Effect of Audit Tenure, Auditor Specialization, and KAP Reputation on Audit Quality (Empirical Study of Manufacturing Companies Listed on The Idx In 2017–2019)

This study aims to determine the effect of audit tenure, auditor specialization, and KAP reputation on audit quality. This research is a qualitative research. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample in this study are companies that go public and are still listed as issuers on the IDX. The sampling technique used purposive sampling technique. The data collection technique was carried out using the documentation method obtained through the website www.idx.co.id. The data analysis technique used is logistic regression. The results showed that the audit tenure variable and auditor specialization had no effect on audit quality, while the KAP reputation variable had an effect on audit quality