PENGARUH ROTASI AUDIT, AUDIT REPORT LAG, DAN AUDIT FEE PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar Di BEI Tahun 2020-2023)

This study aims to provide empirical evidence that audit rotation, audit report lag and audit fee have an influence on audit quality in Indonesia. The population of this research used insurance companies listed in the Indonesian Stock Exchange (IDX) period 2020-2023. The sampling technique used was the purposive sampling method and 68 samples were obtained from 17x4 period. The data analysis technique used was logistic regression analysis using the statistical tool SPSS 27. The conclusion of this research shows that audit fee have a influence impact on audit quality. Meanwhile, audit rotation and audit report lag have no influence effect on audit quality.