Open AccessKOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe
Author(s) -
Theresia Julina Rusli,
I Dewa Nyoman Wiratmaja
Publication year - 2016
Publication title -
jurnal ilmiah akuntansi dan bisnis/jurnal ilmiah akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2303-1018
pISSN - 2302-514X
DOI - 10.24843/jiab.2016.v11.i01.p06
Subject(s) - quality audit , audit , accounting , workload , audit committee , audit evidence , nonprobability sampling , business , stock exchange , sample (material) , joint audit , walk through test , moderation , internal audit , psychology , medicine , finance , management , environmental health , population , economics , social psychology , chemistry , chromatography
This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable. This research focused on manufacturing companies that listed on the Indonesia Stock Exchange. Sample was collected using purposive sampling method and resulted 31 companies as a final sample. The data are analyzed by using Moderated Regression Analysis (MRA). The results of this research indicate that the workload has a negative impact on audit quality. Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality.