PENGARUH ROTASI AUDIT, LEVERAGE, UKURAN PERUSAHAAN KLIEN, KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT

THE INFLUENCE OF AUDIT ROTATION, LEVERAGE, CLIENT FIRM SIZE, AUDIT COMMITTEE, AND AUDIT FEES ON AUDIT QUALITY

Penelitian ini bertujuan untuk menganalisis pengaruh Rotasi Audit, Leverage, Ukuran Perusahaan Klien, Komite Audit dan Fee Audit terhadap Kualitas Audit. Penelitian ini menggunakan metode kuantitatif dengan sample yang terdiri dari 109 perusahaan di sektor Consumer Non-cyclicals, Properties & Real Estate, dan Energy yang tercatat di BEI tahun 2021-2023. Analisis data dilakukan menggunakan teknik regresi logistik dengan menggunakan software SPSS versi 25. Dari penelitian yang dilakukan, diperoleh hasil bahwa variable Rotasi Audit berpengaruh negatif terhadap Kualitas Audit, variable Ukuran Perusahaan Klien berpengaruh positif terhadap Kualitas Audit, variable Leverage, Komite Audit dan Fee Audit tidak berpengaruh terhadap Kualitas Audit.

Kata Kunci: Kualitas Audit, Rotasi Audit, Leverage, Ukuran Perusahaan, Komite Audit dan Biaya Audit

This study aims to analyze the influence of Audit Rotation, Leverage, Client Firm Size, Audit Committee, and Audit Fees on Audit Quality. The research employs a quantitative method with a sample consisting of 109 companies from the Consumer Non-Cyclicals, Properties & Real Estate, and Energy sectors listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Data analysis was conducted using logistic regression techniques with SPSS software version 25. The study found that the Audit Rotation variable has a negative effect on Audit Quality, the Client Firm Size variable has a positive effect on Audit Quality, while the variables Leverage, Audit Committee, and Audit Fees have no significant effect on Audit Quality.

Keywords: Audit Quality, Audit Rotation, Leverage, Firm Size, Audit Committee, Audit Fees