DETERMINANTS OF AUDIT QUALITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2023–2024 PERIOD Roza Mulyadi, Khairul Amri Hasibuan, Erwin Hadisantoso, Roza Mulyadi JURNAL AKUNTANSI DAN KEUANGAN Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.11.02.2026.357