KUALITAS AUDIT PADA PERUSAHAAN SEKTOR FINANCIALS: PENGARUH KOMITE AUDIT, AUDIT TENURE, DAN ROTASI PARTNER AUDIT

Abstract

This study aims to examine and analyse audit quality in financial sector companies influenced by the presence of an Audit Committee, Audit Tenure, and Audit Partner Rotation. Audit quality reflects the effectiveness and integrity of auditors, which is crucial for enhancing the credibility of a company’s financial statements. The research sample comprises financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. This research utilises quantitative secondary data and the Logistic Regression analysis method. The dependent variable, Audit Quality, is measured using the type of audit firm engaged (Big Four vs. Non-Big Four). Data analysis indicates that the Audit Committee has a positive influence on Audit Quality; this finding underscores the importance of the Audit Committee’s oversight function in the financial reporting process. Meanwhile, the results of the analysis of Audit Tenure and Audit Partner Rotation found no effect on Audit Quality. This indicates that the duration of the auditor’s tenure and partner rotation policies have not yet become key determinants of audit quality for the sample companies. The implications of this research suggest that management should continue to enhance the effectiveness of the Audit Committee and emphasise auditor integrity.