PENGARUH AUDIT TENURE DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERASI KOMITE AUDIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BHAYANGKARA JAKARTA RAYA

Abstract

This test aims to examine the effect of audit tenure and audit rotation on audit quality with the audit committee moderation variable empirical study of manufacturing companies listed on the indonesia stock exchange (BEI) 2019-2021. The population in this study were 107 companies. Sampling technique with purposive sampling. The number of samples obtained was 22 companies. The data analysis used in this research was classical assumption test, multiple linear regression, moderated multiple regression, coefficient of determination, and hypothesis testing. Audit tenure as an independent variable is proxied by calculating the number of years of the auditor's engagement with the auditee and then making a range. Audit rotation as an independent variable is proxied by using a dummy variable, namely a value of 1 if there is an auditor rotation, while a value of 0 if there is no auditor rotation. Audit quality as the dependent variable proxied by Discretionary Accrual. The audit committee as a moderating variable is proxied by calculating the proportion of the existence of an audit committee. The results showed that only the tenure audit variable did not have a significant effect on audit quality