AUDIT QUALITY IN THE FOOD AND BEVERAGE INDUSTRY: THE ROLE OF AUDIT TENURE, AUDIT FEE, AND AUDIT COMMITTEE

Ramadani, Maulia Putri
Setyorini, Dhyah

Journal of Auditing, Finance, and Forensic Accounting
Vol 14, No 1 (2026): April

This research aims to determine the influence of audit tenure, audit fees, and audit committees on audit quality in food and beverage companies listed on the IDX in 2019-2023. This research is quantitative research using secondary data in the form of audited financial reports of food and beverage companies for 2019-2023. The sampling technique was purposive sampling and resulted in a sample of 33 companies. The data analysis technique uses logistic regression analysis. The research results show that audit tenure, audit fees, and audit committees each have no effect on audit quality in food and beverage companies listed on the IDX in 2019-2023.