Analysis of External Factors Affecting Audit Quality in Indonesia

This study aims to analyze the effect of audit tenure, auditor reputation and KAP rotation on quality, either partially or simultaneously in Indonesian companies, namely manufacturing basic chemical industrial sectors listed IDX for 2015-2019 period. The method used is a quantitative method, where population take total especially companies sector Indonesia from period, which as many 76 companies. Samples taken are those that meet predetermined criteria, so only 43 samples this study. data were 215 (43 x 5 years financial reporting period). results explain a) Audit tenure has no significant engagement period not problem quality audits, b) does significantly affect proves size provided, public accounting profession maintains trust, c) influence auditors must pay attention regulated by regulations, d) together have generally it necessary supervise established procedures can be presented properly fairly.