Pengaruh Rotasi Audit, Reputasi Auditor dan Biaya Audit terhadap Kualitas Audit: Studi dengan Pendekatan Earning Surprise Benchmark

Esteti Handayani Hia (Universitas Trisakti)
Khomsiyah

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

The primary aim of this research is to investigate the impact of audit rotation, auditor reputation, and audit fees on audit quality, utilizing the Earnings Surprise Benchmark as a proxy. The study employs a purposive sampling method, focusing on manufacturing companies in the ASEAN-5 (Indonesia, Malaysia, Philippines, Singapore, and Thailand) listed on S&P Capital IQ from the period of 2019-2022. A quantitative approach is adopted, with data analysis conducted using STATA version 17 and a logistic regression method. The findings indicate that audit rotation and audit fees impact audit quality positively but insignificant impact on audit quality. While auditor reputation has a negative but insignificant impact on audit quality.