PENGARUH AUDIT PARTNER ROTATION DAN AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT

Abstract

This study analyzes the effect of audit partner rotation and audit capacity stress on audit quality. This study uses a control variable company size and KAP size. Audit quality in this study is measured by discretionary accruals. The data source used is secondary data in the form of the company's annual financial report. The population used in this study are manufacturing companies in the primary consumer goods sector or non-cyclical consumers listed on the Indonesia Stock Exchange from 2018 to 2021. Sampling was carried out using a purposive sampling technique and 42 companies were obtained with a total of 168 observational data. Methods of analysis the data used is multiple regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23 program. The results of this study indicate that audit partner rotation and audit capacity stress do not significantly influence audit quality.