Pengaruh Audit Tenure, Dan Auditor Switching Terhadap Kualitas Audit Dengan …

ABSTRACT Audit quality is the probability that an auditor finds and reports a violation in his client's accounting system. This study aims to analyze the effect of audit tenure and auditor switching on audit quality with the audit committee as a moderating variable. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The resear…