The Impact of Company Size, Audit Tenure, and Rotation on Audit Quality

Abstract

This study aims to examine how factors such as company size, audit tenure, audit rotation affect audit quality. Companies listed on the Indonesia Stock Exchange from 2017 to 2022 are included in the Consumer Non Cylicals category used in this study. The sample size for this quantitative study was 56 companies. The data processed for this analysis uses the Eviews12 program. Panel data regression analysis was used in this study. The results of this study show that company size is not affected by audit quality,audit tenure is not affected to audit quality, audit rotation shows a negative effect on audit quality.