Audit Tenure, KAP Size, and Audit Fees Effects on  Financial Statement Integrity

Nia Afriha; Luke Suciyati Amna

doi:10.55927/ijbae.v5i2.6

Authors

Nia Afriha Bandar Lampung University
Luke Suciyati Amna Bandar Lampung University

DOI:

https://doi.org/10.55927/ijbae.v5i2.6

Keywords:

Audit Tenure, KAP Size, Audit Fees, Financial Statement Integrity, Banking Sector

Abstract

The study examines the effect of audit tenure, KAP Size, and audit costs regarding the accuracy of financial reports in banks listed on the IDX. By applying a quantitative method, existing data was collected from annual analyses of 23 banking firms selected through purposive sampling, resulting in 69 firm-year observations during the 2022–2024 period. Multiple linear regression was employed after satisfying classical assumption tests. Evidence from the analysis confirms a positive and significant association among audit tenure, KAP size, fees, and statement integrity. These findings suggest that appropriate audit engagement duration, larger audit firm reputation, and proportional audit fees contribute to more reliable and credible financial reporting. This study provides empirical support for agency theory within the banking sector.

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