PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI KAP TERHADAP KUALITAS AUDIT
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Abstract
The final result of this research is to identify the potential factors that can influence
and determine audit quality in Indonesia. It consists of Audit tenure, audit fees, and
also KAP rotation In this study, the sampling is from all sectors of the companies
that have been existed and listed on the Indonesia Stock Exchange from the period
from 2016 to 2020, by using the purposive sampling method which requires the
disclosure of audit fee on an annual report for 5 years conservatively. The logistic
regression method is applied in the process of testing the data. The final result shows
that there is a positive relationship between audit fees and audit tenure on audit
quality, meanwhile, the KAP rotation shows a negative relationship on audit quality
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