PENGARUH TEKANAN KLIEN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT

This research aims to determine the influence of Client Pressure and Audit Tenure on audit quality. The population in this research is the Public Accounting Firm in Semarang. The research results can be used as a basis for providing policy recommendations for regulators, companies and auditors regarding ways to improve audit quality. The population in this research is the Public Accounting Firm (KAP). The sample was taken as many as 76 respondents. The type of data used is primary data. The test techniques used are validity tests, reliability tests, classical assumption tests including normality tests, multicollinearity tests and heteroscedasticity tests. Test the hypothesis with SPSS version 25. The results of this research show that Client Pressure has a positive and significant effect on Audit Quality. Meanwhile, Audit Tenure does not have a positive and significant effect on Audit Quality. Client Pressure and Audit Tenure have a significant effect on Audit Quality. Keywords: Client Pressure, Audit Tenure, and Audit Quality.