June 30, 2025Ultimaccounting Jurnal Ilmu AkuntansiOpen Access

The Role of Audit Rotation, Audit Committee Oversight, Audit Capacity Stress, and Audit Tenure in Determining Audit Quality

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Audit committee oversight, audit capacity stress, and audit tenure positively influence audit quality, while audit rotation has no significant effect.
The analysis demonstrated that among the 34 banks studied, effective oversight from audit committees is crucial for maintaining high audit standards.
Logistic regression analysis on banking companies listed on the IDX reveals key factors impacting audit quality from 2019 to 2023.
These findings highlight the need for enhanced audit committee engagement to strengthen auditor independence and effectiveness.

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Implication

Research shows audit committee oversight, audit capacity stress, and audit tenure improve audit quality in banks, indicating essential factors for financial credibility.

Cite This Study

Sabrina et al. (2025) studied this question.

synapsesocial.com/papers/68af35efcf1dd9ea359ea75a https://doi.org/10.31937/akuntansi.v17i1.4158

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Implication

Research shows audit committee oversight, audit capacity stress, and audit tenure improve audit quality in banks, indicating essential factors for financial credibility.

The Role of Audit Rotation, Audit Committee Oversight, Audit Capacity Stress, and Audit Tenure in Determining Audit Quality

Key Points

Discussion

Implication

Cite This Study

The Role of Audit Rotation, Audit Committee Oversight, Audit Capacity Stress, and Audit Tenure in Determining Audit Quality

Key Points

Discussion

Implication

Cite This Study

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