Pengaruh Biaya Audit Abnormal, Tenure Audit, Dan Kualitas Audit Terhadap Peny…

ABSTRAC This study aims to examine the effect of abnormal audit fees, audit tenure, and audit quality on restatement of financial statements. Abnormal audit costs are seen from the regression results of the audit fee model, audit tenure is measured based on the number of years of the public accountant's tenure, and audit quality is assessed using the Audit Quality Metric Score (AQMS). The …