Pengaruh Fee Audit, Time Budget Pressure, Dan Rotasi Audit Terhadap Kualitas …

ABSTRACT This study aims to examine the effect of audit fees, time budget pressure, and audit rotation on audit quality with audit committees as a moderating variable in empirical studies of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2017 – 2021. Total population in this study were 155 companies. The sampling technique in thi…