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Journal : Jurnal ULTIMA Accounting

THE ROLE OF AUDIT ROTATION, AUDIT COMMITTEE OVERSIGHT, AUDIT CAPACITY STRESS, AND AUDIT TENURE IN DETERMINING AUDIT QUALITY Sabrina, Sabrina; Kurniawati, Kurniawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4158

Abstract

Abstract— The quality of audits is a crucial factor determining the credibility of financial reporting. This research aims to explore the determinants that impact audit quality for banking companies listed on the IDX from 2019 to 2023. This study examines the role of audit rotation, audit committee oversight, audit capacity stress, and audit tenure on audit quality. The results of this study are expected to provide insights for auditors, regulators, and organizations regarding how these factors influence auditor independence, experience, supervisory effectiveness, and the level of pressure faced by auditors. The study utilizes secondary data obtained through purposive sampling, focusing on the banking sector. The sample consist of conventional bank consistently listed on the Indonesia Stock Exchange (IDX) during 2019–2023, which publish annual financial reports audited by accounting firms registered with the Financial Services Authority (OJK). Based on this criteria, 34 banking companies are selected as research samples. Logistic regression analysis, conducted using EViews 10 program is employed to analyze the data. The findings indicate that audit rotation does not significantly affect audit quality, whereas audit committee oversight, audit capacity stress, and audit tenure have a positive effect on audit quality. Keywords: Audit Rotation; Audit Committee Oversight; Audit Capacity Stress; Audit Tenure; Audit Quality
Co-Authors Abdurahman Abdurrahman Adean Mayasri Adiansha, Adi Apriadi Affandi, Ridho Agustina, Sri Rezeki Ainun, Ainun Aisyah, Rahma Al Farisi, Muhammad Farid Al-Fajri, Aulia Ali Akbar Amalsha, Audya Titah Amanan Amanan, Amanan Amelia, Reilla Amrani, Amrani Ananda, Ditya Anisah , Apriliani Anita Nurgufriani Anita Zahra, Amelia Anugrah, Aditya Ariashadi, Kania Putri Asis, Asnita Binti Askia, Nur Asmaningrum, Nur'aini Awalia, Reski Brema, Ahmad Riansyah Caroline Caroline Cici Wulandari, Cici Cinta, Cinta Corry Yohana Dadan Hermawan, Dadan Dadan Nugraha Damanik, Ade Ayu Miranda Damayanti, Putri Daud, Muslem Dewi, Gina Dewi Sabrina Durahman Marpaung Dwi Rachmina Dzikra, Fahira Medina Eka Andriani, Eka Ekaputri, Gabriella Ekawati, Rizka Erlangga, Cerpin Erwin Erwin Esa Zulhija, Zikry Faizah, Cut Fandra Dikhi Januardani Fathur Rahman, Adi Negara Fidela, Yuna Fikri, Al Mukhlas Firda Arlina Firdaus Firdaus Firdaus, Stevanny Giawa, Jacob Immanuel Gusrianti, Silfa Hadi Kuncoro Hadijah Wahid, St. Hafidza, Amanda Hartati, Yuli Haryanti Haryanti Helmi Wibowo, Helmi Herlina Herlina Iha Nursolihah James Hellyward Jamilah, Sitti Jasrial Jasrial, Jasrial Jumaidin, Jumaidin Kasih, Cahaya Komaruddin, Siska Ramdhani Kurniawan, Ferrel Kurniawati Kurniawati Kusnadidi Subekti Limbong, Meilisa Sola Gratia Lubis, Nursiani Luthfi, Sofyan Luthfiya, Qonita Maisarah, Putri Majid, M. Shabri Abd Manurung, Kezia Eunike Mariana Mariana Masyhudi, Din Muhammad Muhammad Muhammad Reza Muntako, Ahmad Musdalifah Musdalifah Nababan, Leonardo Stepanus Nabila, Salsa Naim, Candra Abshar Nairiza syifa, Ningrum Nia Kumaladewi Nike Rahayu Ningsih, Supiah Novita Sari Nupus, Nizawaton Nurfadilah Nurfadilah Nurfajriani, Nurfajriani Nursalim Nursalim Nursyamsi Nursyamsi Nyak Mutia Ismail Oktaviani, Delia Perkasa, Ripho Delzy Pohan, Dyo Fatarullah Prianda Pebri Purba, Herman Purwanto Purwanto Putra, Marcellino Eka Putri, Aisya Kamila Putri, Nur Agustin Rahayu Rahma, Lulu Zulya Rahman, M. Abdur Rahmat Hidayat Ramadan, Trisno Mas'ud Rara Fitra, Ramadani Ratih Kurniasari Ratna Winandi Resel, Keysa RINA PERMATASARI Rita Destini Roza, Desmawati Sabila, Syarafina Safputra, Abidzul Sahnan, M. Salasa Nilawati, Nurul Salma, Annisa Nabila Sani, Najmi Laila Saputra, M Oji Saverianus Harjoko Sawitri, Isma Sembiring, Dian Agnesa Septianingrum, Deanisa Shafa, Cut Firyal Sharina, Najwa Silwanah, Andi Sani Simbolon, Saripa Aini Sinaga, Gloria Filya Sipahutar, M Ali Srianto, Srianto Suciarni, Anis Arum Sundah, Pierre Mauritz Supriadi Siagian Susilawati, Puja Suyanto Suyanto Syabrina, Lulu Syahrani, Hanifah Syaifuddin Syaifuddin Syera, Inda Arfa Takary, Ghazali Taufiq Hidayah Telisa, Imelda Umi Widyastuti Umul Aiman Widiyasari, Ririn WULANDARI, MERI Yohana F. Cahya Palupi Meilani Yunandra Yusnandar, Willy Zahra, Azizah Salma Zuhairi, Muhammad Zuhra, Cut Mulia Zulqaiyyim, Zulqaiyyim