Audit Tenure, Audit Fee, and Audit Rotation on The Audit Quality: A Case Study of Plantation & Food Crops Industry Sub-Sector Companies

This study investigates how audit tenure, audit fees, and audit rotation impact audit quality. Audit quality variables are measured using a dummy variable, with purposive sampling employed as the sampling technique. The study uses fifty-four data samples. Logistic regression is the analytical method employed. The results indicate that audit tenure and rotation do not have a significant impact on audit quality, however audit fees have a positive impact on audit quality. The amount of samples used in this study is limited, which means that it will have limitations. In subsequent research, it is advised to use different research objects to provide a sufficient number of sample sizes.