The study looked at how factors such as how long an auditor works for a company, whether they switch auditors, and the size of the company influence the quality of audits in manufacturing firms listed on the Indonesia Stock Exchange. They found that the length of time an auditor works for a company does affect audit quality positively. However, changing auditors and the company's size did not significantly impact the quality of audits. The audit committee does play a crucial role in moderating the relationship between how long an auditor works for a company and audit quality, but it did not significantly influence how changing auditors or company size affect audit quality.