PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT
DOI:
https://doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.116Keywords:
Audit Quality, Company Size, Fee Audit, Audit Tenure, Audit RotationAbstract
This research was conducted to test the effect of variables of Company Size, Fee Audit, Audit
Tenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primary
consumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020
which were selected based on purposive sampling methods and also referred to the selected
criteria. The sample data was obtained by 59 companies with a total sample of 177. The quality
of audits in the study was measured using a proxy of the size of a public accounting firm. The
analysis technique used is logistic regression with a significance rate of 5%. The results showed
that (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audit
had a significant effect on audit quality (3) audit tenure had no significant effect Positive to
Audit Quality (4) Audit Rotation has no effect on Audit Quality.
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