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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Ahmad Rofiq Amri
Universitas Panca Sakti Bekasi
Education

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PENGARUH AUDIT TENURE, ROTASI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ahmad Rofiq Amri
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Now Available
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.19058

Abstract

This study aims to examine the effect of audit tenure, audit rotation, and company size on audit quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) during 2022–2025. The research employed a causal quantitative approach. Samples were selected using purposive sampling and consisted of 104 companies observed over four years, resulting in 416 observations. Data were analyzed using binary logistic regression with IBM SPSS Statistics 26. Audit quality was proxied by public accounting firm reputation, categorized as Big Four and Non-Big Four. The results indicate that audit tenure has a positive but insignificant effect on audit quality (B = 0.094; Sig. = 0.448). Audit rotation has a negative and significant effect (B = −1.347; Sig. = 0.012), while company size has a positive and significant effect (B = 1.041; Sig. = 0.000). Simultaneously, audit tenure, audit rotation, and company size significantly affect audit quality, as indicated by the Omnibus test (Chi-square = 194.688; Sig. = 0.000). These findings suggest that audit quality is not determined solely by the duration of engagement, while rotation may involve an adaptation process and larger companies tend to have stronger incentives to use reputable audit firms.
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