The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality

This study examines the effect of audit firm size, period, and rotation on quality. The data come from annual reports infrastructure, utilities transportation companies listed Indonesia Stock Exchange (IDX) 2016 to 2020. sampling method used is purposive sampling. A sample 267 was obtained based method. analysis technique logistic regression with SPSS software. study's results confirm agency theory's role in explaining relationship between parties different interests. research findings reveal that professional services performed by firms can minimize problems arise. Empirically, show size an its period positively affect Conversely, does not provide a practical contribution so non-big-4 improve quality as big-4. Audit should also pay attention sufficient tenure, short enough or too long, produce good