Pengaruh Independensi Komite Audit, Biaya Audit, Rotasi Audit, dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2022-2024

Abstract

This study aims to determine the effect of audit committee independence, audit fees, audit rotation, and auditor reputation on audit quality in mining companies listed on the Indonesia Stock Exchange (IDX). The population in this study were mining companies listed on the IDX in 2022-2024. The sampling technique used was purposive sampling with a data analysis model using SPSS 30. The sample size was 58 companies that met the criteria. The results obtained in this study indicate that audit fees, audit rotation, and auditor reputation partially influence audit quality in mining companies listed on the IDX, while audit committee independence does not affect audit quality in mining companies listed on the IDX.