PENGARUH AUDIT TENURE, FEE AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2015-2020)

Abstract

Audit quality is an important aspect that can affect the credibility of a company's financial statements. Good audit quality, namely audit reports that reflect the actual conditions of the company will reduce the probability of decision-making errors by interested people. This study aims to analyze and find empirical evidence on whether there is an effect of audit tenure, audit fees, and audit rotation on audit quality with audit committee effectiveness as a moderating variable.

The population is all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. Data collection was carried out using purposive sampling techniques, a total sample of 51 companies was obtained during the 6-year observation period, so the total sample size is 306 data. The analytical method used to test the hypothesis in this study is multiple linear regression and MRA (moderate Regression Analysis) using Eviews 9 software.

The result of testing the research hypothesis shows that tenure audits have a negative effect on audit quality, audit fees have a positive effect on audit quality, and audit rotation does not affect audit quality. The testing of the moderating variables shows the results that the effectiveness of the audit committee is provided by the number of members is only able to moderate the relationship between audit tenure and audit quality. While the effectiveness of the audit committee as proxied by the number of meetings and accounting expertise is only able to moderate the relationship between audit fees and audit quality.