Widjaja , .V.S. , Setiawan, T., Febe, M. and Fitriningrum, A. 2026. The Effects of Audit Fees, Audit Rotation, and Audit Tenure on Audit Quality, wirh the Audit Committee as a Moderator. Owner : Riset dan Jurnal Akuntansi. 10, 3 (Jul. 2026), 1985-1996. DOI:https://doi.org/10.33395/owner.v10i3.3508.