Diny Atrizka, Jenny Morasa, Yenni Samri Juliati Nasution, Sumarno Manrejo, Arfan Ikhsan
The sustainable growth of businesses has emerged as a global necessity owing to the escalating volatility in the international business landscape. This significant issue requires concentrated academic research. This study examines the impact of audit tenure, audit rotation, and institutional ownership on audit quality and the sustainable growth of publicly listed firms in Indonesia. Furthermore, it investigates the mediating function of audit quality in the correlations among audit tenure, audit rotation, institutional ownership, and sustainable growth. Data were gathered from the proprietors of chosen PLCs using survey questionnaires, and SPSS-AMOS was utilised to investigate the interrelationships among variables. The outcome of the research showed that audit tenure, audit rotation, and institutional ownership have a favourable correlation with audit quality and sustainable growth. Moreover, the findings indicate that audit quality functions as a crucial mediator in these associations. The research provides significant insights for policymakers, indicating that sustainable growth in PLCs can be improved by well formulated audit tenure policies, efficient audit rotation processes, and strong institutional ownership structures. © 2024 AgBioForum
Universitas Medan Area, Sumatera Utara, Medan, Indonesia; Universitas Sam Ratulangi, Manado, Indonesia; Universitas Islam Negeri Sumatera Utara, Medan, Indonesia; Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia; Universitas Negeri Medan, Medan, Indonesia
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