<![CDATA[ABSTRACT This study aims to examine and analyze the effect of audit tenure and audit performance on audit quality in oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The extractive sector was chosen because of its high accounting complexity, involving reserve estimation, impairment of exploration assets, environmental restoration obligations, and commodity price volatility, all of which place heavy demands on audit quality. This research employs a quantitative descriptive-verificative approach using secondary data obtained from the annual reports of sample companies published on www.idx.co.id. The population consists of 89 listed companies, and through purposive sampling, 23 companies were selected as the research sample, observed over three years (2023–2025), producing 69 firm-year observations that were reduced to 44 observations after outlier treatment to satisfy the classical assumption of normality. Audit tenure is measured by the length of consecutive audit engagement, audit performance is proxied by the natural logarithm of audit fees, and audit quality is measured using discretionary accruals based on the Modified Jones Model. Data were analyzed using multiple linear regression with the aid of SPSS version 26. The results show that audit tenure has a significant negative effect on audit quality, audit performance has a significant positive effect on audit quality, and both variables simultaneously have a significant effect on audit quality, with an adjusted R square of 23.8 percent. These findings support agency theory, in which the duration of the audit engagement and the depth of audit resource allocation jointly determine the auditor's capacity to reduce information asymmetry between principals and agents in the extractive industry. Keywords: Audit Tenure, Audit Performance, Audit Quality, Extractive Industry. ABSTRAK Studi ini dilakukan untuk mengidentifikasi serta membuktikan dampak masa jabatan auditor (audit tenure) dan audit kinerja terhadap tingkat kualitas audit yang dihasilkan pada perusahaan subsektor minyak, gas, serta batubara yang tercatat di Bursa Efek Indonesia sepanjang 2023–2025. Sektor ekstraktif dipilih karena memiliki kompleksitas akuntansi yang tinggi, meliputi estimasi cadangan sumber daya alam, impairment aset eksplorasi, kewajiban pemulihan lingkungan, serta fluktuasi harga komoditas global yang menuntut kualitas audit pada level tertinggi. Jenis penelitian yang diterapkan yakni kuantitatif dengan menggabungkan metode deskriptif dan verifikatif. Data yang dipakai berjenis sekunder, yang diperoleh langsung dari laporan tahunan emiten sampel melalui situs resmi Bursa Efek Indonesia (www.idx.co.id). Populasi penelitian berjumlah 89 perusahaan, dan melalui teknik purposive sampling diperoleh 23 perusahaan sebagai sampel yang diamati selama tiga tahun (2023–2025) sehingga menghasilkan 69 observasi perusahaan-tahun yang kemudian direduksi menjadi 44 observasi setelah dilakukan outlier data guna memenuhi asumsi normalitas. Audit tenure diukur dengan lamanya perikatan audit secara berturut-turut, audit kinerja diproksikan dengan logaritma natural biaya audit (audit fee), dan kualitas audit diukur menggunakan discretionary accruals berdasarkan Modified Jones Model. Pengolahan data dilakukan melalui analisis regresi linier berganda menggunakan software SPSS versi 26. Temuan studi mengindikasikan bahwa audit tenure memberikan dampak negatif yang signifikan pada kualitas audit, sedangkan audit kinerja berkonstribusi positif signifikan. Secara bersama-sama, kedua variabel tersebut terbukti memengaruhi kualitas audit secara signifikan dengan kontribusi (Adjusted R-Square) sebesar 23,8%. Temuan ini mendukung teori keagenan, di mana lamanya perikatan audit dan kedalaman alokasi sumber daya audit secara bersama-sama menentukan kapasitas auditor dalam mereduksi asimetri informasi antara prinsipal dan agen pada industri ekstraktif. Kata kunci: : Audit Tenure, Audit Kinerja, Kualitas Audit, Industri Ekstraktif]]>
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