Pengaruh rotasi audit, komite audit, audit tenure terhadap kualitas audit pada perusahaan sektor basic materials

Abstract

Purpose: The purpose of this research is to examine the influence of audit rotation, audit committee, and audit tenure on audit quality in companies within the Basic Materials sector listed on the Indonesia Stock Exchange during the period 2020-2022.

Methods: This study uses a quantitative approach, employing the Statistical Program for Social Science (SPSS) software version 25. Secondary data is collected from the financial reports and audit reports of the selected companies. The sample consists of 58 companies, totaling 174 observations.

Findings: The results indicate that audit rotation does not have a significant effect on audit quality. Conversely, the audit committee and audit tenure both have a significant influence on the quality of audits conducted by these companies.

Practical Implications: The findings suggest that companies should focus on strengthening their audit committees and carefully managing audit tenure to improve audit quality. Regulators and policymakers might consider emphasizing the role of audit committees and monitoring audit tenure durations to enhance financial reporting reliability.