PERAN KOMPLEKSITAS OPERASI SEBAGAI MODERASI ATAS PENGARUH AUDIT TENURE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN PADA KUALITAS AUDIT

Marfiah Al Mudayanni, NIM.: 19108040029 (2023) PERAN KOMPLEKSITAS OPERASI SEBAGAI MODERASI ATAS PENGARUH AUDIT TENURE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN PADA KUALITAS AUDIT. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Audit quality is an auditor's potential to identify and reveal weaknesses in his client's accounting system. This study aims to analyze how the complexity of operations as a moderator of the effect of audit tenure, auditor reputation and firm size on audit quality. Sampling was carried out using a purposive sampling method of 45 companies, with a population of manufacturing companies indexed by ISSI for the 2017-2021 period. This research uses secondary data taken from annual reports. The data analysis technique used was logistic regression analysis which was processed using the Eviews 12 test. The results of this study indicate that audit tenure and firm size have a negative effect on audit quality, while auditor reputation has no effect on audit quality. Furthermore, operational complexity can moderate (weaken) the relationship between audit tenure and auditor reputation and audit quality. On the other hand, operational complexity can moderate (strengthen) the relationship between firm size and audit quality.

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