The Influence of Audit Fee, Audit Tenure, Auditor Rotation, and Company Size on Audit Quality of Banking Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period

Authors

  • Yosefa Pebe Karina Solin Universitas Prima Indonesia
  • Wina Marliana Banurea Universitas Prima Indonesia
  • Sauh Hwee Teng Universitas Prima Indonesia
  • Jhon Piter STIE Pangeran Antasari

DOI:

https://doi.org/10.59086/ijest.v4i2.598

Keywords:

Audit Fee, Audit Tenure, Audit Rotation, Firm Size

Abstract

The purpose of this study is to examine and evaluate the impact of audit fees, audit tenure, audit rotation, and corporate consistency on audit credibility within the banking corporations listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling method used in this study is purposive sampling, utilizing financial summary data from banking industry corporations listed on the IDX during the specified period. The regression data interpretation indicates that audit fees, audit rotation, and audit credibility significantly influence perceptions of audit credibility. However, the engagement between auditor and client does not significantly affect perceptions of audit credibility. Accordingly, large companies with high audit fees and regular audit rotation tend to influence the quality of audits, either positively or negatively.

References

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Published

2025-05-02

How to Cite

Solin, Y. P. K., Banurea, W. M., Teng, S. H., & Piter, J. (2025). The Influence of Audit Fee, Audit Tenure, Auditor Rotation, and Company Size on Audit Quality of Banking Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period. International Journal Of Economics Social And Technology, 4(2), 67–74. https://doi.org/10.59086/ijest.v4i2.598

Issue

Vol. 4 No. 2 (2025): June, 2025

Section

Artikel

License

Copyright (c) 2025 Yosefa Pebe Karina Solin, Wina Marliana Banurea, Sauh Hwee Teng, Jhon Piter

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal Of Economics Social And Technology under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.