Journal of Finance and Business Digital (JFBD)
Vol. 2 No. 4 (2023): December 2023

The Effect of Audit Fees, Auditor Reputation, Auditor Rotation on Audit Quality in Food and Beverage Companies Listed on the BEI Periode 2019-2021

Oktavia Nindita (Universitas Hasanuddin)
Nirwana Nirwana (Universitas Hasanuddin)

Article Info

Publish Date
09 Dec 2023

Abstract

This study aims to determine the effect of audit fees, auditor reputation, auditor rotation on audit quality in Food & Beverage Companies Listed on the Indonesia Stock Exchange. The data in this study were obtained from the company's financial statements accessed through the website. This research is a type of quantitative research using purposive sampling method. The samples in this study amounted to 14 Food & Beverage companies listed on the Indonesia Stock Exchange. The results of this study indicate that: the audit fee variable has a negative and significant effect, the auditor reputation variable has a negative and insignificant effect, and the auditor rotation variable has a negative and insignificant effect on audit quality.

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Journal Info
Journal of Finance and Business Digital (JFBD)
Website

Abbrev

jfbd

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Finance and Business Digital (JFBD) publishes original research articles and inquiries into issues of finance, Business digital, economics, and business management. JFBD is an international peer-reviewed journal, which is devoted to contemporary and empirical research related to finance, ...