The Effect of Audit Tenure and Audit Rotation on Audit Quality in Consumer Goods Companies listed on the IDX for the Period 2020-2022

Abstract

The aim of this research was to investigate the impact of Audit Tenure and Audit Rotation on Audit Quality in Consumer Goods Companies listed on the IDX for the period spanning from 2020 to 2022. The study population consisted of 41 consumer goods companies listed on the Indonesia Stock Exchange during the specified timeframe. Data collection was conducted using purposive sampling. The analytical approach employed in this study involved multiple regression analysis with the assistance of the Eviews 8 software. Based on the test outcomes, it is deduced that audit tenure does not influence audit quality in consumer goods companies listed on the IDX for the period 2020-2022. Similarly, partial findings indicate that audit rotation does not have an impact on audit quality in consumer goods companies listed on the IDX for the same period. However, when considering both audit tenure and audit rotation simultaneously, they collectively affect audit quality in consumer goods companies listed on the IDX for the period 2020-2022.