Peran Moderasi Komite Audit pada Pengaruh Tenur, Rotasi Mandatori dan Rotasi Voluntari terhadap Kualitas Audit

Awaluddin, Awaluddin and Ardianto, Ardianto and Zaenal Fanani, Zaenal Fanani (2022) Peran Moderasi Komite Audit pada Pengaruh Tenur, Rotasi Mandatori dan Rotasi Voluntari terhadap Kualitas Audit. eran Moderasi Komite Audit pada Pengaruh Tenur, Rotasi Mandatori dan Rotasi Voluntari terhadap Kualitas Audit. ISSN 2302-8556

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Abstract

The debate about the enactment of the auditor partner rotation and audit tenure restriction and their effect on audit quality still leave questions, because several studies have found inconsistent results. This study aims to provide empirical evidence of the moderating effect of the audit committee on the relationship of audit tenure and auditor partner rotation on audit quality, which may have caused the inconsistency of several previous studies. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017 to 2019 using moderated regression analysis (MRA). The results show that the audit committee has an important role in influencing audit quality because it significantly moderates the effect of audit tenure and mandatory rotation on audit quality. Those moderating effects tend to reduce audit quality, those effects are related to the role of the audit committee in monitoring the audit process.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis > Magister Akuntansi
Creators:
CreatorsNIM
Awaluddin, Awaluddin042014253021
Ardianto, ArdiantoNIDN0029036802
Zaenal Fanani, Zaenal FananiNIDN0020057906
Depositing User: Awaluddin Awaluddin
Date Deposited: 22 May 2022 23:15
Last Modified: 22 May 2022 23:15
URI: http://repository.unair.ac.id/id/eprint/116444
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