PENGARUH MASA PERIKATAN AUDIT, PERGANTIAN AUDITOR, UKURAN PERUSAHAAN, SPESIALISASI INDUSTRI, KEPENTINGAN KLIEN TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Keuangan Listed di BEI Tahun 2014-2017)

Abstract

This research aims to find empirical evidences regarding the effect of
audit tenure, auditor switching, capital size, industry specialization, and client
importance on audit quality with audit committee as a moderating variable. The
sample of this research is 232 financial statements from 58 financing companies
listed in Indonesia Stock Exchange (IDX) in 2014-2017. Samples are used by
purposive sampling method. Data analysis used multiple linear regression and
moderated regression analysis method (MRA). Results of the test showed that
audit tenure, capital size, industry specialization, and client importance an effect
on audit quality. Auditor Switching had no effect on audit quality. This research
find evidence that has interaction between audit tenure, auditor switching, and
industry specialization with audit committee an effect on audit quality. The
interaction between the capital size and client importance with audit committee
had no effect on audit quality.
Keywords : Audit Quality, Audit Tenure, Auditor Switching, Capital Size,
Industry Specialization, Client Importance, Audit Committee.