Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia

Poor audit quality has become the noteworthy issue in recent years, particularly developing countries such as Indonesia. This study therefore aims to bridge information and gap Indonesia banking industries by examining relationship between firm rotation, committee gender, ownership structure on quality. Quantitative approach employing logistic regression was used analysis method. The sample this companies listed Stock Exchange which obtained 80 year-observation samples period of 2011-2020. results indicate that fees have a significant effect Meanwhile, are proxied institutional ownership, managerial government no