Pengaruh Fee Audit, Komite Audit, dan Rotasi Audit terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Consumer Goods Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024

A business entity listed on the Indonesia Stock Exchange (IDX) has a responsibility to report its financial statements annually. Financial statements that have been verified by auditors serve as proof that the company has implemented an accounting system correctly. Prospective investors also use these financial statements as a basis for making investment decisions. Therefore, good audit quality is a crucial element that must be present in every public company's financial statements so that the financial statements prepared are not in doubt. This study aims to determine how audit fees, audit committees, and audit rotation affect audit quality in consumer goods manufacturing companies listed on the IDX from 2021 to 2024. This study employs a quantitative method with a secondary data approach. The sample was determined using purposive sampling, and data analysis was conducted using SPSS software with logistic regression techniques. The analysis results indicate that the independent variables of audit fees, audit committees, and audit rotation influence the dependent variable of audit quality, both partially and simultaneously.