PENGARUH AUDIT TENURE, ROTASI AUDIT, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Sri Hartati Febriani, NIM.: 21108040120 (2025) PENGARUH AUDIT TENURE, ROTASI AUDIT, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGAYOGYAKARTA.

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Abstract

This study aims to determine the effect of audit tenure, audit rotation, and KAP reputation on audit quality with the audit committee as a moderating variable. The population used in this study were state-owned companies in Indonesia for the period 2016-2023. The sample selection used the purposive sampling method. The total sample used in this study was 13 state-owned companies with a research period of 8 years. The method used to test the variables in this study used logistic regression analysis and interaction of moderating variables. The results of this study indicate that audit tenure and audit rotation have a positive and significant effect on audit quality while KAP reputation does not affect audit quality. The audit committee is able to moderate the effect of audit tenure and audit rotation on audit quality but is unable to moderate the effect of KAP reputation on audit quality. Keywords: Audit tenure, audit rotation, KAP reputation, audit quality, audit committee.

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