Analyzing Audit Quality in the Food and Beverage Sector at the Indonesia Stock Exchange (BEI) (2019-2023)



DOI10.5110/77. 1116               Page:   180-192           Vol: 19    Issue: 02   Year: 2024

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This study examines the impact of audit fees, auditor reputation, and auditor rotation on audit quality in Food and beverage Companies listed on the Indonesia Stock Exchange. Data were collected from financial reports accessed via the website www.idx.co.id. Using a quantitative approach, this research employed purposive sampling. The sample included 42 Food and beverage Companies listed on the Indonesia Stock Exchange. Analysis was conducted using multiple regression to investigate the relationships between audit fees, auditor reputation, auditor rotation, and audit quality. The findings reveal that audit fees have a significant negative impact, while auditor reputation has a negative but insubstantial effect.

Additionally, auditor rotation negatively affects audit quality, although this impact is not statistically significant. These results suggest that audit costs negatively influence audit quality, while auditor reputation and rotation do not significantly affect audit quality in the Food and beverage sector. Understanding these dynamics can benefit investors, enabling them to make better-informed investment decisions in Food and beverage companies listed on the Indonesia Stock Exchange. This understanding may help investors assess the reliability of financial information provided by these companies, potentially reducing investment risks and enhancing overall investment performance.


Audit Fee, Auditor reputation, Auditor rotation; Audit quality, Food and Beverage Sector, Indonesian Stock Exchange. 

Received: 04 February 2024

Accepted: 19 February 2024

Published: 28 February 2024