The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable | Zendy

Mia Austina Anggraini | Zendy; Sigit Sanjaya | Zendy; Yamasitha Yamasitha | Zendy; Yulasmi Yulasmi | Zendy

Open Access

The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable

Author(s) -

Mia Austina Anggraini,

Sigit Sanjaya,

Yamasitha Yamasitha,

Yulasmi Yulasmi

Publication year - 2022

Publication title -

upi yptk journal of business and economics

Language(s) - English

Resource type - Journals

ISSN - 2527-3949

DOI - 10.35134/jbe.v7i1.28

Subject(s) - accounting , quality audit , audit , business , profitability index , walk through test , moderation , auditor's report , joint audit , reputation , audit evidence , stock exchange , internal audit , finance , statistics , mathematics , sociology , social science

This study aims to determine the effect of Audit Tenure, Audit Committee and Auditor Reputation on Audit Quality with Profitability as a Moderation variable. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. In determining the sample using purposive sampling method.The data used are secondary data and the method of analysis used is logistic regression analysis.The results showed that partially Audit Rotation has a positive and significant effect on Audit Quality with a significant value of 0,012. Partially the Audit Tenure has a positive and insignificant effect on Audit Quality with a significant value of 0,346. Partially Auditor Reputation has a positive and significant effect on Audit Quality with a significant value of 0,028. Partially Audit Rotation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,655. Partially the Audit Tenure has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,720. Partially, Auditor Reputation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a significant value of 0,000. Simultaneously the Audit Tenure, Audit Committee and Auditor Reputation have a positive and significant effect on Audit Quality with profitability as a moderating variable with a significant value of 0,003.

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