Audit Fee, Rotation, and Tenure Effects on Audit Quality in IDX Consumer Cyclicals

Authors

  • Arief Sugiono University of Bunda Mulia image/svg+xml
  • Novelyn Tanzi Martajaya

DOI:

https://doi.org/10.31000/c5a6et69

Keywords:

audit fees, audit quality, audit rotation, audit tenure, logistic regression

Abstract

Audit quality is an important aspect in maintaining transparency and accountability of corporate finance. A quality audit ensures that financial statements are presented fairly and free from material errors, whether caused by fraud or error. This study aims to examine the effect of audit fees, audit rotation, and audit tenure on audit quality. The data used in this study are secondary data with a research population of consumer cycle sector companies listed on the Indonesia Stock Exchange in 2019-2023. The number of company samples used in this study was 52 companies with a research period of 5 years and the sample selection method used was purposive sampling. The data analysis technique used was logistic regression analysis where the testing was carried out with the help of SPSS software version 26. In this study, the researcher found that the audit fee, audit rotation, and audit tenure variables together had a significant effect on audit quality. The audit fee variable had a significant effect on audit quality. The audit rotation variable did not have a significant effect on audit quality. The audit tenure variable did not have a significant effect on audit quality. From the results of this study, it is expected that Public Accounting Firms will pay attention to reasonable audit fees, implement auditor rotation policies in a timely manner, and monitor the duration of the audit relationship so as not to impact auditor independence. Suggestions for further research are to use a wider sample period with coverage of other industrial sectors and add other variables related to audit quality.

Author Biography

  • Arief Sugiono, University of Bunda Mulia
    Accounting

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Published

2026-06-06

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Vol. 10 No. 1 (2026): June

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