Abstract— The quality of audits is a crucial factor determining the credibility of financial reporting. This research aims to explore the determinants that impact audit quality for banking companies listed on the IDX from 2019 to 2023. This study examines the role of audit rotation, audit committee oversight, audit capacity stress, and audit tenure on audit quality. The results of this study are expected to provide insights for auditors, regulators, and organizations regarding how these factors influence auditor independence, experience, supervisory effectiveness, and the level of pressure faced by auditors. The study utilizes secondary data obtained through purposive sampling, focusing on the banking sector. The sample consist of conventional bank consistently listed on the Indonesia Stock Exchange (IDX) during 2019–2023, which publish annual financial reports audited by accounting firms registered with the Financial Services Authority (OJK). Based on this criteria, 34 banking companies are selected as research samples. Logistic regression analysis, conducted using EViews 10 program is employed to analyze the data. The findings indicate that audit rotation does not significantly affect audit quality, whereas audit committee oversight, audit capacity stress, and audit tenure have a positive effect on audit quality. Keywords: Audit Rotation; Audit Committee Oversight; Audit Capacity Stress; Audit Tenure; Audit Quality
Sabrina et al. (Mon,) studied this question.