PENGARUH TENURE AUDIT, ROTASI AUDIT TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2020-2022)

Abstract

This research aims to determine the effect of audit tenure, audit rotation, on audit quality with the audit committee as a moderating variable in banking companies listed on the Bursa Efek Indonesia in 2020-2022. In determining the sample, the purposive sampling method was used with a sample size of 81. The data used was secondary data and the research method used was Logistic Regression analysis. The results of this research indicate that Audit Tenure and Audit Rotation have no significant effect on Audit Quality. The Audit Committee is unable to moderate the influence of Audit Tenure and Audit Rotation on Audit Quality.