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All Journal Jurnal Pendidikan Saintifik INFORMAL: Informatics Journal Jurnal Studi Islam Jurnal Manajemen dan Bisnis Indonesia Jurnal Basicedu Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] JURNAL EKOBIS DEWANTARA Abdimas Universal Bada'a: Jurnal Ilmiah Pendidikan Dasar SinarFe7 Jurnal Basicedu Indonesian Journal of Early Childhood : Jurnal Dunia Anak Usia Dini Central Publisher El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Hairul Anam
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Faza Muraya Zuhru; Hairul Anam; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6990

Abstract

This research aims to determine the influence of audit fees, audit tenure and audit rotation on audit quality in LQ45 companies listed on the Indonesian Stock Exchange in 2020-2023. The data used in this research is quantitative data with secondary data sources obtained from the audited financial reports and annual reports of the LQ45 Company on the official website of the Indonesia Stock Exchange and the official websites of each company. The sampling technique used purposive sampling technique and a sample of 23 companies was obtained with 92 observation data. Based on the results of the logistic regression test using the SPSS 25 application, it shows that audit fees have a significant effect on audit quality, while audit tenure and audit rotation do not have a significant effect on audit quality.
Co-Authors Afif Mulatif Ahmad Fauzal Adifia Ahmad Firdaus Ababil Ahmad Firdaus Ababil Aprilia Kurnia Putri Ardiana Vita Ratna Sari Butet Wulan Trifina Dede Armansyah Deva Merlin Claudia Didik Hadiyatno Dika Karlinda Sari Dimas Rama Pramudia Dwi Susilowati Dyah Kusbiantari Eka Kurnia Faza Muraya Zuhru Feby Sabilhul Hanafi Firman Maulana Maulana Henny Oktapiyani Khusnul Qotimah Kunto Aji Wibisono Lipo Andy Willian Oey Misna Ariani Miswaty Miswaty Muhammad Farhan Muhammad Fatahul Uyun Muhammad Ridho Winata Muhammad Sholeh Nadi Hernadi Moorcy R. D. Dirmayani Ranita Ramadhani Refael Henoch Febrian Rihfenti Ernayani Riza Alfita Sahrul Saiful Bukhori Silvina Novianti Sri Marfu’ah Srie Hartutie Moehaditoyo Tihan Arvita tutik yuliani Wianda Faza Imelba Winanti Nike Apriliawan Winda Lestari Wiwik Saraswati, Wiwik Yanzil Azizil Yudaruddin