Pengaruh Independensi Auditor, Audit Report Lag, Fee Audit, Rotasi Auditor dan Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025

Siti Halimah Mutdmainah (Universitas Budi Luhur)
Annisa Amalia Mulya (Universitas Budi Luhur)

Jurnal Ilmiah Akuntansi
Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)

This study aims to examine the effect of Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size on Audit Quality. Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size are the independent variables, while Audit Quality is the dependent variable. This study uses secondary data obtained from the annual reports and audited financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The research sample was selected using the purposive sampling technique, and the data were analyzed using Binary Logistic Regression with IBM SPSS Statistics. The results indicate that Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size simultaneously affect Audit Quality. Partially, Auditor Independence, Auditor Rotation, and Public Accounting Firm Size have a significant effect on Audit Quality, whereas Audit Report Lag and Audit Fee do not have a significant effect on Audit Quality.