PENGARUH KUALITAS AUDITOR, KOMITE AUDIT, AUDIT DELAY, AUDIT TENURE TERHADAP KUALITAS AUDIT

The purpose of this study is to examine and analyze whether the quality auditor, audit committee, delay tenure affect quality. This uses a banking population listed on BEI amounting 45 banks, sample that meets criteria as many 43 banks. technique used observation data logistic regression with SPSS 21 application. From test results, it can be concluded partially or simultaneously auditors, committees, does not in sector. value Nagelkerke's R Square obtained 0.065 6.5%.