Pengaruh Corporate Governance, Company Size, dan Rotasi Audit terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024

Abstract

This study aims to analyze the effect of corporate governance as proxied by the proportion of independent commissioners, company size, and audit rotation on audit quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2024. The study is motivated by empirical inconsistencies found in prior research regarding the determinants of audit quality. A quantitative approach was employed, with purposive sampling yielding 69 companies as the sample and a total of 276 observations. Audit quality was measured using a dummy variable based on whether companies engaged a Big Four or non-Big Four Public Accounting Firm. Binary logistic regression analysis was conducted using SPSS software. The results indicate that, partially, independent commissioners do not significantly affect audit quality (significance value 0.117 > 0.05), while company size significantly affects audit quality (significance value 0.000 < 0.05). Audit rotation also does not significantly affect audit quality (significance value 0.389 > 0.05). Simultaneously, however, all three variables jointly have a significant effect on audit quality (significance value 0.000 < 0.05). These findings suggest that company size is the dominant determinant of audit quality, while corporate governance mechanisms and audit rotation require stronger implementation to produce a more meaningful impact on audit quality.