Abstract
This study aims to determine the determinants of audit quality in state-owned companies in Indonesia from 2015 to 2019. The sampling technique in this study uses the purposive sampling method. The data used in this study is the annual report of BUMN companies obtained from the website of each company. testing is done by using regression. The results showed that simultaneously the independent variables consisting of auditor industry specialization, audit fees, audit delay, new clients and KAP size had a significant effect on the dependent variable, namely audit quality. Partially, auditor industry specialization, audit fees, new clients and KAP size have no significant effect on audit quality. Meanwhile, audit delay has a positive effect on audit quality in state-owned companies in Indonesia in 2015-2019.
Keywords: Audit Quality; Auditor Industry Specialization; Audit Fees; Delay Audits; New Clients; KAP size; Company size.