The Effect of Audit Rotation, Audit Delay, and Firm Size on Audit Quality
DOI:
https://doi.org/10.68376/IJECRE.v1.i2.a81Keywords:
Audit Rotation, Audit Delay, Firm Size, Audit QualityAbstract
This study aims to examine the effect of audit rotation, audit delay, and firm size on audit quality in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The population consisted of food and beverage subsector companies listed on the IDX during this period. The sampling technique employed was purposive sampling, resulting in a sample of 27 companies with a total of 108 firm-year observations. The research data were analyzed using IBM SPSS Statistics 32 through descriptive statistical analysis, binary logistic regression analysis, and hypothesis testing. The results indicate that, partially, audit rotation has a negative and significant effect on audit quality, audit delay does not have a significant effect on audit quality, and firm size has a negative and significant effect on audit quality. Simultaneously, audit rotation, audit delay, and firm size have a significant effect on audit quality, with a Nagelkerke R Square value of 0.527, indicating that the three independent variables jointly explain 52.7% of the variation in audit quality.
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