THE INFLUENCE OF AUDITOR REPUTATION, AUDIT ENGAGEMENT PERIOD, COMPANY SIZE AND AUDITOR ROTATION ON AUDIT QUALITY WITH THE AUDIT COMMITTEE AS MODERATION IN BANKING SUB SECTOR COMPANIES WHICH ARE LISTED ON THE IDX

  • Siti Haliza University Pembangunan Panca Budi Medan
  • Rahima Br Purba University Pembangunan Panca Budi Medan
  • , Renny Maisyarah University Pembangunan Panca Budi Medan

Abstract

The population of this study are as many as 43 companies that are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used was purposive side with the number of observations 115 (23 companies x 5 years). The analysis methods used were logistic regression analysis and MRA (Moderated Regression Analysis) using SPSS (Statistical Package for the Social Science) software. The results of this study prove that the audit engagement period has a significant effect on audit quality, while audit rotation and firm size have no significant effect on audit quality. The audit committee significantly moderates the audit reputation , audit engagement period, firm's size for audit quality. The audit committee does not significantly moderate audit rotation on audit quality. Keyword : audit reputation, audit engagement period, company siz, audit rotation, audit quality audit committee

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Published
2022-08-31
How to Cite
HALIZA, Siti; BR PURBA, Rahima; MAISYARAH, , Renny. THE INFLUENCE OF AUDITOR REPUTATION, AUDIT ENGAGEMENT PERIOD, COMPANY SIZE AND AUDITOR ROTATION ON AUDIT QUALITY WITH THE AUDIT COMMITTEE AS MODERATION IN BANKING SUB SECTOR COMPANIES WHICH ARE LISTED ON THE IDX. Proceeding International Conference Keputeraan Prof. H. Kadirun Yahya, [S.l.], v. 1, n. 1, p. 450 - 453, aug. 2022. ISSN 2961-7960. Available at: <https://jurnal.pancabudi.ac.id/index.php/keputeraan/article/view/4627>. Date accessed: 11 dec. 2024.