Peran Moderasi Komite Audit dalam Hubungan Audit Tenure dan Reputasi KAP dengan Kualitas Audit

Authors

  • Khavid Normasyhuri Universitas Islam Negeri Raden Intan Lampung
  • Fauzi Institut Teknologi dan Bisnis Bakti Nusantara
  • Muhammad Suhaidi Universitas Islam Negeri Raden Intan Lampung

DOI:

10.33395/owner.v6i4.1142

Keywords:

Audit Committee,, Audit Tenure, KAP Reputation, Audit Quality

Abstract

This study tries to provide empirical evidence in order to see the factors that can affect audit quality, namely audit tenure and reputation of public accounting firms and see whether the audit committee can strengthen or even weaken in improving audit quality. The research sample is a manufacturing company listed on the Indonesia Stock Exchange from 2019-2021 with a purposive sampling technique. The number of observed samples was 96. The data analysis used was logistic regression and Moderate Regression Analysis. The statistical tool used is SPSS Version 21. The results of the study provide facts that audit tenure has no effect on improving audit quality. The reputation of the Public Accounting Firm has an influence on improving audit quality. The audit committee has not been able to moderate or weaken the relationship between audit period and audit quality improvement. The audit committee is able to moderate or strengthen the reputation of the Public Accounting Firm on improving audit quality.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Apriani, T. (2021). Pengaruh Tenure Kap Dan Audit Fee Terhadap Kualitas Audit Dengan Dimoderasi Komite Audit. Jurnal Ekonomi STIEP, 6(3), 1–13. Retrieved from http://stiepontianak.ac.id/jurnal/index.php/jes/article/view/63

Arie Pratania Putri, Mey Sari Simbolon, S. E. S. (2022). The Effect of Audit Fee, Audit Tenure, KAP Reputation, and Audit Rotation on Audit Quality in Transportation Companies Listed on the Indonesia Stock Exchange. Budapest International Research and Critics Institute (BIRCI-Journal)?: Humanities and Social, 5(1). https://doi.org/10.21043/malia.v3i2.6874

Arikunto, S. (2019). Prosedur Penelitian?: Suatu Pendekatan Praktik. (Jakarta:Rineka Cipta.

Aznedra, R. E. P. (2020). Pengaruh Audit Tenure Dan Reputasi Kap Terhadap Kualitas Audit Pada Perusahaan Indeks L45 Di Bursa Efek Indonesia Tahun 2015-2019. Jurnal EQUILIBIRIA, 7(1). https://doi.org/.1037//0033-2909.I26.1.78

Charmila, V. (2022). Pengaruh Audit Tenure, Ukuran KAP, Fee Audit dan Ukuran Perusahaan terhadap Kualitas Audit dengan Efektivitas Komite Audit sebagai Variabel Moderating (Studi Empiris pada perusahaan Sektor Infrastruktur dan Transportasi yang terdaftar di Bursa Efek Indone. Fakultas Ekonomi Dan Bisnis Universitas Jambi.

Dinarjito, A., & Febriansyah, L. (2020). Analysis of the effect of public accounting firms reputation on audit quality. International Journal of Scientific and Technology Research, 9(1), 1787–1797.

Dwi Martani, Nur Aulia Rahmah, Fitriany Fitriany, V. A. (2021). Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4. Cogent Economics and Finance, 9(1). https://doi.org/10.1080/23322039.2021.1901395

Farahdiba, A. F. M. (2021). PENGARUH TENURE KAP DAN UKURAN KAP TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI (Studi Pada Industri Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019. Jurnal Kajian Ilmu Akuntansi, 10(4).

Fitri Fajar Riyani, Maidani, Novita Wahyu Setyawati, C. H. (2021). The Effect of Audit Tenure , Audit Rotation and Head Reputation on Audit Quality. Journal of Research in Business, Economics, and Education, 3(3).

Inayah, J. Z., & Prasetyo, A. B. (2020). The Effect of Audit Committee Effectiveness and Audit (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018). Jurnal Riset Akuntansi Keuangan (JRAK), 5(2), 96–108.

Karno, A. (2022). The Effect of Audit Tenure and Audit Rotation on Audit Quality in Companies Listed on the Stock Exchange. Sinomika Journal?: Publikasi Ilmiah Bidang Ekonomi & Akuntansi, 1(1).

Kinanti Putri Narsuci, Retna Sari, R. H. D. P. S. (2020). The Effect Of Audit Tenure, Company Size, Audit Firm’s Reputation On Audit Quality. Jurnal Ilmiah Akuntansi Kesatuan (JIAKES), 8(3), 393–402. https://doi.org/10.37641/jiakes.v8i3.391

Nurlina, M. I. dan A. Y. (2020). Metodologi Penelitian Ekonomi & Sosial (Teori, Konsep dan Rencana Proposal). Jakarta?: Salemba Empat.

Purwanto, E. (2019). Penelitian Kuantitatif. Yogyakarta?: Pustaka Pelajar.

R. Edward Freeman, Jeffrey S. Harrison, S. Z. (1984). Stakeholder Theory: Concepts and Strategies (Elements in Organization Theory). Perpustakaan Pemasaran Sage.

Rahman, R. (2019). Pengaruh Kualitas Audit, Tenure Audit dan Ukuran Perusahaan Terhadap ASimetri Informasi Dengan Komite Audit Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Periode 2013-2015). Universitas Muhammadiyah Yogyakarta, 1–23.

Rapley, E. T., Robertson, J. C., & Smith, J. L. (2021). The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments. Journal of Accounting and Public Policy, 40(5), 106847. https://doi.org/10.1016/j.jaccpubpol.2021.106847

Rizki, M. (2020). PENGARUH REPUTASI KAP, UKURAN KAP, DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017). Diponegoro Journal of Accounting, 9(3), 1–11. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting

Setiawati, E., Putri, E., & Madyaratri, D. (2021). The Effect of Workload and Auditor Specialization on Audit Quality with Audit Committee Quality as Moderating Variable. Equilibrium, 10(1), 60–68.

Sinaga, J. G., & Sinaga, Vi. C. (2019). The Effect of Audit Firm Age and Audit Tenure on Audit Quality (An Empirical Study on Trusted Company Awardees Listed in Indonesia Stock Exchange 2011-2016). Abstract Proceedings International Scholars Conference, 7(1), 1293–1314. https://doi.org/10.35974/isc.v7i1.1978

Siska Dwi Lestari, D. I. (2022). The Effect of Audit Tenure, Auditor’s Reputation and Time Budget Pressure on Audit Quality. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 6(1).

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif Dan Kombinasi (Mixed Method). Bandung?: Alfabeta.

Sukirman, P. A. (2021). Influence of Auditor Switching, Public Accounting Firm’s Reputation, and Workload on The Audit Quality with The Audit Committee’s Effec-tiveness as The Moderating Variable. JDA Jurnal Dinamika Akuntansi, 13(1), 25–36. Retrieved from http://dx.doi.org/10.15294/jda.v13i1.28925http://journal.unnes.ac.id/nju/index.php/jdaauthor

Yolanda, S. (2019). Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit: (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Jurnal Eksplorasi Akuntansi, 1(1), 256–276. https://doi.org/10.24036/jea.v1i1.73

Downloads

Published

2022-10-01

How to Cite

Normasyhuri, K. ., Fauzi, F., & Suhaidi, M. . (2022). Peran Moderasi Komite Audit dalam Hubungan Audit Tenure dan Reputasi KAP dengan Kualitas Audit. Owner : Riset Dan Jurnal Akuntansi, 6(4), 3901-3912. https://doi.org/10.33395/owner.v6i4.1142