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

Abstract

This research aims to evaluate the influence of audit tenure, audit rotation, and audit fees on audit quality. The objects of the study include companies that are part of the LQ45 index and listed on the Indonesia Stock Exchange during the period 2020-2022. Using purposive sampling, 25 companies were successfully collected as samples. Data analysis was performed using multiple regression analysis methods with the help of SPSS software. The results of the analysis indicate that the variables of audit tenure, audit rotation, and audit fees simultaneously have an impact on audit quality. Furthermore, each independent variable also partially affects the dependent variable.