PENGARUH ROTASI AUDIT, AUDIT TENURE, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Cindy Cindy, Oktapiani Br Bangun, Safinah Assegaf, Vinka Havsa Maharani, Erika Astriani Aprilia

Abstract


This study aims to analyze the effect of audit rotation on audit quality, to analyze the effect of audit tenure on audit quality, to analyze the effect of audit fees on audit quality. The population in this study were all manufacturing companies on the Indonesia Stock Exchange, while the sample of this study were 49 manufacturing companies that met the sample criteria during the study period. The sampling technique in this study used the purposive sampling method. Data analysis used logistic regression analysis. The results showed that audit rotation had a significant effect on audit quality, audit tenure had no significant effect on audit quality, and audit fees had no significant effect on audit quality.

 Keywords: Audit rotation; Audit tenure; Audit fees ;and Audit quality


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References


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