PENGARUH AUDIT TENURE, ROTASI AUDIT, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP KUALITAS

Masrofatul Umro, NIM.: 21108040040 (2026) PENGARUH AUDIT TENURE, ROTASI AUDIT, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP KUALITAS. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of audit tenure, audit rotation, company size, and auditor reputation on audit quality in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research uses a quantitative approach with secondary data obtained from company annual reports. The study population consisted of 70 infrastructure sector companies, with a sample of 23 companies selected using purposive sampling, resulting in 115 observations. Audit quality is measured using the going concern audit opinion, while audit tenure, audit rotation, company size, and auditor reputation are used as independent variables. Data analysis is carried out using logistic regression with the help of EViews 12 software. The research results show that audit tenure has a significant negative effect on audit quality, so the hypothesis that stated audit tenure has a positive effect on audit quality is rejected. Audit rotation does not have a significant impact on audit quality, so the second hypothesis is also rejected. On the other hand, company size has a positive and significant effect on audit quality, as does auditor reputation, which is also proven to have a positive and significant impact on audit quality. The findings of this study indicate that audit quality in infrastructure sector companies is more influenced by company characteristics and auditor reputation than by the length of the auditor-client relationship or auditor rotation. This research is expected to serve as a reference for companies, auditors, regulators, and future researchers in efforts to improve audit quality in Indonesia.

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