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This is a Logistic Regression study.

September 10, 2025Jurnal Aplikasi AkuntansiOpen Access

Audit Quality: The Role of Audit Tenure, Auditor Switching, Audit Committee and Time Budget Pressure

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Analysis reveals audit tenure positively affects audit quality in property firms, highlighting the role of oversight.

Audit tenure significantly enhances audit quality due to improved auditor-client understanding.
Logistic regression on 250 observations from IDX shows that auditor switching and time pressure do not significantly affect quality.
Findings suggest that maintaining a balance in auditor familiarity and independence is crucial for quality.
This research emphasizes the importance of audit committees in overseeing audit processes and relationships.

Hivianto et al. (2025) studied this question.

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