PENGARUH FEE AUDIT, ROTASI KAP, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018)

Abstract

This study aims to examine the effect of audit fee, KAP rotation, and auditor reputation on audit quality in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses 22 sample companies that meet the criteria in this study. The sampling method uses purposive sampling method, the sampling technique with certain considerations. The research data were obtained from the company's annual report that had been audited by an independent auditor. This type of research uses quantitative methods and the data used are secondary data. The analytical model used in this study is multiple linear regression. From the established criteria obtained data samples of 22 manufacturing companies with a testing period of four years so that the samples obtained were 88 data. The results of this study show that audit fees have no significant effect on audit quality, while KAP rotation and auditor's reputation have a significant effect on audit quality.

Keywords: audit fee, KAP rotation, auditor reputation, audit quality