PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT TERHADAP KUALITAS AUDIT (Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2021)

Sheila Nanda Oktavia, Sugiarti Sugiarti, Faiz Rahman Siddiq

Abstract


The effects of review on reviewer quality, review on reviewer quality, and review on reviewer quality are the subjects of this study. This study included 50 manufacturing companies that fulfilled the requirements to be listed on the Indonesia Stock Exchange during the review period. In this study, purposeful sampling was used for sampling. The data in this study were analyzed using multiple linear regression. The Indonesian Stock Exchange website secondary data and annual financial reports of each sample company are used in this investigation. Review revolution adversely affects review quality, residency essentially affects review quality, and review expenses decidedly affect review quality, as per the discoveries of this review

Keywords


Audit fee, audit tenure, audit rotation and audit quality

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DOI: https://doi.org/10.36600/rma.v14i2.341

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