PENGARUH AUDIT TENURE, AUDIT FEE, DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2018 - 2020)

The aim of this study is to provide empirical evidence about the effect of Audit Tenure, Audit Fee, and Auditor Rotation on Audit Quality. The population in this study is Infrastructure, utility, and transportation company listed in Indonesian Stock Exchange 2018-2020. The sampling method used the method of purposive sampling with the result 52 company sample. Data analysis used the technique of logistic regression with the help of SPSS 25 software. The empirical result of the study show that Audit Fee has an effect on Audit Quality, while Audit Tenure and Auditor Rotation have no effect on Audit Quality