Effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality with the Audit Committee as Moderation

Quality audit is a systematic and independent check to determine activities, quality and results conform with planned arrangements and whether those arrangements are implemented effectively and in accordance with the objectives. This study aims to analyze the effect of audit fees, audit tenure, and audit rotation on audit quality with audit committees as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. The sample of this study consisted of 303 companies that met the criteria as a unit of analysis. The analytical method used is logistic regression analysis. The results of the study provide empirical evidence that audit fees and audit committee moderation with audit fees have an effect on audit quality. Meanwhile audit tenure, audit rotation, and audit committee moderation with audit tenure and audit rotation have no effect on audit quality