The Influence of Auditor Alternation, Audit tenure, and Age of Publication on Audit Quality in Manufacturing Companies Listed on The Indonesia Stock Exchange in 2017-2021

Abstrak

This study aims to determine the effect of auditor alternation, audit tenure, and age of publication on audit quality in manufacturing companies listed on the Indonesian stock exchange in 2017-2021. The research method uses a quantitative approach with a sample of 79 companies and the number of observation data is 395 sample data. Data analysis procedures in this study include descriptive statistical analysis, classical assumption test, and hypothesis testing. The data analysis procedure uses eViews version 9 software. The results show that auditor alternation has no positive and insignificant effect on audit quality. Tenure audit has no negative and

insignificant effect on audit quality. Age of publication has a negative and significant effect on audit quality