Audit Quality Between Auditor Attributes and Chief Executive Officer Duality

This study aims to test audit tenure, audit fees, audit effort, and CEO duality in non-financial companies on audit quality. The population in this study was non-financial companies that went public as many as 617 companies during the period 2017 to 2020 using purposive sampling, a sample of 176 non-financial companies listed on the Indonesia Stock Exchange was obtained. Data analysis techniques using panel data regression analysis before the COVID-19 pandemic in 2017-2019 during the COVID-19 Pandemic period from 2019-2020. The dependent variables used are audit variables while the independent variables used are audit tenure, audit fee, audit effort, and CEO duality. The results showed the results that before the COVID-19 Pandemic, tenure audits had a positive effect on audit quality during the COVID-19 Pandemic, tenure audits did not affect audit quality, so with audit fees before the COVID-19 Pandemic, it negatively affected audit quality while during the COVID-19 Pandemic, audit fees did not affect audit quality, however, audit effort before the COVID Pandemic did not affect the quality of the audit as it was during the COVID-19 Pandemic, the audit effort had a positive effect on the quality of the audit as well as the ceo duality before and during the COVID-19 Pandemic, the ceo duality did not affect the quality of the audit.