Pengaruh Audit Tenure, Ukuran KAP, dan Struktur Kepemilikan Perusahaan terhadap Kualitas Audit dengan Spesialisasi Auditor sebagai Variabel Moderating
DOI:
https://doi.org/10.21009/japa.0402.15Keywords:
Audit Tenure, KAP Size, Audit Quality, Auditor Specialization, Moderating VariablesAbstract
The Effect of Audit Tenure, KAP Size, and Company Ownership Structure on Audit Quality with Auditor Specialization as a Moderating Variable. Thesis, Jakarta: Faculty of Economics, State University of Jakarta, 2023. This study aims to This study aims to determine the effect of audit tenure, hood size, and company ownership structure on audit quality with auditor specialization as a moderating variable. In this study, the population used was companies in the transportation & logistics sector listed on the IDX during the 2018-2020 period. The results of this study indicate that the significant value of the audit tenure variable is 0.165 and with these results showing a value greater than the significance value used in this study, namely 0.05, so that based on the results of these findings it can be concluded that audit tenure has no effect on audit quality.
References
Al-Thuneibat, Issa, A., & Baker, A. (2011). Do Audit Tenure and Firm Size Contribute to Audit Quality? Managerial Auditing Journal, 26, 17–334.
Hartomo, G. (2019). Kronologi Kasus Laporan Keuangan Garuda Indonesia hingga Kena Sanksi. Okezone.
Nadia, N. F. (2015). Pengaruh Tenur KAP, Reputasi KAP dan Rotasi KAP Terhadap Kualitas Audit. Jurnal Akuntansi Bisnis, XIII (26), 113–130.
Nugroho, lucky. (2019). Analisa Faktor-Faktor yang Mempengaruhi Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Industri Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). 8(1), 177–184.
Nurhayati, S., & Dwi, S. (2015). Pengaruh Rotasi KAP, Audit Tenure, Dan Reputasi KAP Terhadap Kualitas Audit pada Perusahaan Manufaktur. Jurnal Akuntansi Aktual, 3(2), 64–65.
Rinanda, N., & Nurbatiti, A. (2018). Pengaruh Audit Tenure, Fee Audit, Ukuran Kantor Akuntan Publik Dan Spesialisasi Auditor Terhadap Kualitas Audit (Studi Pada Perusahaan Manufaktur Subsektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Tahun Periode 2012-2016). E-Proceeding of Management, 5(2), 2108–2116.
Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The Effect of Audit Tenure,Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality. Riset Akuntansi dan Keuangan Indonesia, 4(3), 186–196. https://doi.org/10.23917/reaksi.v4i3. 9492
Zuhroh, S., Erlina, & Tarmizi, H. (2018). The Effect of Audit Tenure, Audit Rotation, Firm Size and Audit Committees on Audit Quality with Specialist Auditors as Moderators in Real Estate & Property Companies In 2013-2018. Journal of Materials Processing Technology, 1(1), 1–8. http://dx.doi.org/10.1016/j.cirp.2016.06.001%0Ahttp://dx.doi.org/10.1016/j.powtc.201 6.12.055%0Ahttps://doi.org/10.1016/j.ijfa- tigue.2019.02.006%0Ahttps://doi.org/10.1016/j.mat- let.2019.04.024%0Ahttps://doi.org/10.1016/j. matl et.2019.127252%0Ahttp://dx.doi.o
