Pengaruh Audit Tenure, Audit Capacity Stress, Spesialisasi Industri Auditor, dan Remote Audit Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan

Abstract

The aim of this research is to determine the influence of the variables Audit Tenure, Audit Capacity Stress, Auditor Industry Specialization and Remote Audit on Audit Quality at Public Accounting Firms in Medan City. The population in this research are amounted to 168 auditors who worked at Public Accounting Firms in Medan City with the numbers of sample observed are 67 auditors based on purposive sampling, data was collected by distributing questionnaires to respondents. The analytical method used is Multiple Linear Regression analysis, hypothesis testing using the F test and T test. The results of the t test in the research show that Audit Tenure has a positive and significant effect on Audit Quality. Audit Capacity Stress has a negative and significant effect on Audit Quality. Auditor Industry Specialization has a positive and significant effect on Audit Quality. Remote Audit has a positive and significant effect on Audit Quality. The results of the Coefficient of Determination test show that the Adjusted R Square value is 30.5 or 30.5% of the Audit Tenure, Audit Capacity Stress, Auditor Industry Specialization and Remote Audit variables influence Audit Quality and the remaining 69.5% is influenced by other external variables.