PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA
Audit quality is defined as a characteristic or description of audit practices and results according to auditing standards and auditors' professional quality standards, where the auditor finds reports of material errors, errors, or omissions in the client's financial statements. This study aims to determine the effect of audit fees, audit tenure, KAP rotation, client company size, and auditor independence on audit quality in consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The data used in this research is secondary data. The population in this study were 52 companies manufacturing consumer goods industry. The sample selection was done by using purposive sampling method. Based on the existing criteria, 25 companies were sampled with three years of observation so that 75 companies were observed. The data analysis technique used is logistic regression analysis. Based on the analysis that has been done, it is found that the audit fee has no effect on audit quality. Audit tenure has a negative effect on audit quality. KAP rotation has a negative effect on audit quality. The size of the client company has a positive effect on audit quality. Auditor independence has no effect on audit quality.