Factors Influencing Audit Quality of Banking Business Sector in Indonesia

Improved audit quality is needed to increase investor’s confidence in a company's financial statements. Competence and independence are requirements produce audit. This study quantitative that aimed analyze the effect of tenure, time budget pressure, firm size, auditor specialization on quality. The population data this comprised banking companies listed Indonesia Stock Exchange (IDX) 2015-2019 were obtained using purposive sampling method. Earnings surprise benchmark was used as measure with logistic regression analysis method results indicated tenure pressure did not provide an While size company had decline significantly, greatly improved implication research proves maintain quality, auditors must always improve their professional qualifications plan more mature audits work larger companies.