The Role of Audit Capacity Stress, Audit Rotation and Audit Reputation on Audit Quality in Banking for the 2020-2023 Period
DOI:
https://doi.org/10.31603/conference.17616Keywords:
audit capacity stress, audit rotation, audit reputation, audit qualityAbstract
This study aims to examine the effect of Audit Capacity Stress, Audit Rotation, and Audit Reputation on audit quality. The population of this study is banking companies listed on the IDX for the period 2020-2023. The sampling technique used in this study used purposive sampling. The number of samples used was 30 companies or 120 samples. Hypothesis testing was carried out using logistic regression analysis using SPSS version 25. The results of this study indicate that audit capacity stress and audit rotation have no effect on audit quality. Audit reputation has a positive effect on audit quality.
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