Audit quality is all probability where the auditor when auditing the client's financial statements can find violations that occur in the client's accounting system and report them in audited financial statements, where in carrying out their duties the auditor is guided by the auditing standards and relevant public accountant's code of ethics. This study aims to examine the effect of audit fees, audit tenure and audit rotation on audit quality. Audit quality is measured using a dummy variable using the Big Four KAP Auditors and Non Big Four KAP auditors, audit fees are measured by Ln (natural logarithms), tenure audits are measured by calculating the number of years the same auditor engages the client, and rotation is measured by use dummy variables.this study aims to examine the influence of the fee audit, audit tenure and rotation audit on audit quality.
The population in this study were food and beverage companies manufacturing sub sector listed on the Indonesian Stock Exchange (IDX) In the audited of 2012-2017. The sample selection was done by using poeposive sampling method taking 72 samples. The analytical method used to test the hypothesis is logistic regression analysis.
The results of this study indicate that fee audit have a significant effect on audit quality, while audit tenure and audit rotation have no significant effect on audit quality.