Pengaruh Tenure Audit, Rotasi Audit, Audit Fee Terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderating (Studi pada Perusahaan Sektor Keuangan yang Terdaftar di BEI)

Abstract

This study aims to determine the effect of audit quality, namely audit tenure, audit rotation, and audit fees on audit quality in financial sector companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether the audit committee can be used as a moderating variable in the model. The research design carried out is a causal relationship research with a quantitative approach. The type of data used in this research is secondary data. The technique of determining the sample is using purposive sampling. The samples obtained in this study were 17 manufacturing companies listed on the IDX from 2017 to 2021. The data analysis technique used was panel data regression analysis and interaction test (moderating) which was carried out with the help of EVIEWS version 10 software. The results in this study indicate that tenure audit partially has a positive effect on audit quality with a regression coefficient of 0.062898. Audit rotation has a negative effect on audit quality, with a regression coefficient of -0.017237. Audit fees have a negative effect on audit quality, with a regression coefficient of -0.163987. The audit committee is unable to moderate audit tenure, audit rotation, audit fees on audit quality.