THE EFFECT OF KAP ROTATION, AUDIT TENURE,AND AUDIT FEES ON AUDIT QUALITY

Abstract

Audit quality is profound in maintaining financial information credibility. This study aims to investigate the effect of audit firm rotation, audit tenure, and audit fee on audit quality. The object of this study includes manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2020. A total of 232 samples from four years of observation were selected through purvosive sampling method from 58 companies according to the required criteria. The data analysis by logisctic regression utilizing SPSS 25 software exhibited that audit firm rotation and audit tenure did not affect the audit quality whereas audit fee had a positive effect on audit quality.