PENGARUH ROTASI (KAP), FEE AUDIT, DAN REPUTASI AUDIT TERHADAP KUALITAS AUDIT

This study aims to examine the effect of the rotation of the Public Accounting Firm (KAP), audit fees, and audit reputation on audit quality. The sample used in manufacturing companies in 2013-2017, based on purposive sampling method by getting 47 manufacturing companies. The statistical method used in this study is logistic regression. The results of this study indicate that KAP rotation has a positive effect on audit quality, audit fees have a positive effect on audit quality, and audit reputation also has a positive effect on audit qualityThis study aims to examine the effect of the rotation of the Public Accounting Firm (KAP), audit fees, and audit reputation on audit quality. The sample used in manufacturing companies in 2013-2017, based on purposive sampling method by getting 47 manufacturing companies. The statistical method used in this study is logistic regression. The results of this study indicate that KAP rotation has a positive effect on audit quality, audit fees have a positive effect on audit quality, and audit reputation also has a positive effect on audit qualit