Open AccessThe 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.