The Influence of Audit Tenure, Audit Rotation, Public Accounting Firm Size, and Audit Opinion on Audit Quality (Study of Large Trading Companies Listed on the Indonesian Stock Exchange)

The purpose of this study was to examine the Influence of audit tenure, audit rotation, size of the public accounting firm (KAP), and audit opinion on audit quality. This research data analysis method uses quantitative analysis techniques and purposive sampling, namely determining the research sample using 20 out of 47 samples of large trading companies listed on the Indonesia Stock Exchange (BEI) in the period 2020 to 2022. The method used is logistic regression. Data analysis to test the hypothesis was done by using multiple regression tests. The results of the logistic regression test show that (1) audit tenure has no significant influence on audit quality. (2) audit rotation has no significant influence on audit quality, (3) the size of the public accounting firm has no significant influence on audit quality. (4) audit opinion positively and significantly influences audit quality.