Open AccessDeterminan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi
Author(s) -
Farhah Nabila,
Siti Hartinah
Publication year - 2021
Publication title -
jurnal akuntansi dan governance
Language(s) - English
Resource type - Journals
ISSN - 2745-4711
DOI - 10.24853/jago.2.1.40-52
Subject(s) - audit , quality audit , time budget , business , accounting , independence (probability theory) , statistics , mathematics , ecology , biology
This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence