Pengaruh Fee Audit, Rotasi Audit dan Tenure Audit terhadap Kualitas Audit (Studi Kasus Perusahaan Manufaktur Sektor Barang Konsumsi Tahun 2019-2021)

Abstract

This study aims to determine the effect of audit fees, audit rotation and audit tenure on audit quality. The population used is all manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The number of samples in this study was 43 companies using a purposive sampling technique, so that 129 observation data were obtained. This study used the logistic regression method using the eviews 12 application. The results showed that audit fees and audit tenure had no effect while audit rotation affected on audit quality.