THE EFFECT OF ROTATION AND AUDIT COMMITTEE ON AUDIT QUALITY (STUDY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX 2020-2023)
Keywords:
Audit Rotation, Audit Commitment, Audit QualitAbstract
Audit quality is the likelihood that an auditor finds and reports a violation in his client's accounting system. The results of the audit quality are used to increase the credibility of financial statements for accounting information users, thereby reducing the risk of uncredible financial information in financial statements. The purpose of this study is to 1) analyze the effect of audit rotation on audit quality in food and beverage companies listed on the IDX for the 2020-2023 period, 2) analyze the influence of audit committees on audit quality in food and beverage companies listed on the IDX for the 2020-2023 period, 3) analyze the effect of audit rotation and audit committees together on audit quality in food and beverage companies listed on the IDX for the 2020-2023 period. The research method used a quantitative method with multiple linear regression analysis. The results of the study show that 1) Audit Rotation has an effect on Audit Quality in Food and Beverage companies listed on the IDX 2020-2023 as evidenced by a t-value of 2.008 > tof a table of 1.989 and a value of Sig. 0.048 < 0.05. 2) The Audit Committee's effect on the Audit Quality variable in Food and Beverage companies listed on the IDX 2020-2023 is evidenced by the t-value of 2,550 > table 1,989 and the value of Sig. 0.013 < 0.05. 3) The Audit Rotation and the Audit Committee have a simultaneous effect on the Audit Quality of Food and Beverage companies listed on the IDX 2020-2023, as evidencedby the value of fcalculated 5.387 > ftable 3.11 and the value of Sig. 0.006 < 0.05. The magnitude of the influence of Audit Rotation and Audit Commitment on Audit Quality in Food and Beverage companies is 11.7%.
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