PENGARUH AUDIT PARTNER TENURE, ROTASI KAP, DAN KOMPLEKSITAS TRANSAKSI TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

The purpose of this study was to determine the effect of audit partner tenure, KAP rotation, and transaction complexity on the financial reports quality. The quality of financial reports uses earnings quality proxies. The research sample used is a manufacturing company listed on the IDX with a research period of 2017-2019. Data collection uses secondary data, namely financial reports contained on the IDX during the study period. Data processing using IBM SPSS Statistics 25. The samples used were 97 companies using purposive sampling. The data used in this study were 260 samples. The results of this study indicate that transaction complexity has a negative effect on the quality of financial reports, while Audit Partner Tenure and KAP Rotation do not show a significant impact on the quality of financial statements.