Pengaruh Fee Audit, Audit Tenure, Rotasi Audit, Independensi Auditor, Professionalisme Auditor, Reputasi Auditor Dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

Aziz Gunardi (prodi akuntansi FEM Unmal)
Muhammad Luthfi (prodi akuntansi FEM Unmal)
Hardini Ariningrum (prodi akuntansi FEM Unmal)

Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 15, No 1 (2026): Keuangan dan Bisnis

This research aims to analyze the influence of audit fees, audit tenure, audit rotation, auditor independence, auditor professionalism, auditor reputation, and company size on audit quality. The population in this research is Consumer Cyclicals companies listed on the Indonesia Stock Exchange in 2018-2022. Sampling was carried out using the purposive sampling method and the total sample was 145 companies. The data collection technique in this research was carried out using the documentation method and literature study. The documentation method was carried out by collecting, recording and reviewing data from the company's annual report and financial reports. The analytical method used in the research is binary logistic regression.The results of this research show that audit fees, audit tenure, audit rotation have a positive and significant influence on audit quality. Auditor reputation has a negative and significant influence on audit quality. Auditor independence, auditor professionalism, company size have no influence on audit quality. Audit fees, audit tenure, audit rotation, auditor independence, auditor professionalism, auditor reputation, and company size simultaneously influence audit quality.