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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Ronid Ramadhan
Universitas Harapan Medan
Economics, Econometrics & Finance

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Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee Ronid Ramadhan; Mhd. Karya Satya Azhar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2232

Abstract

This study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study study quantitative method using a population of manufacturing companies in the consumer goods industry listed on the IDX. Sampling using purposive sampling technique so that the number of samples in this study was 370. The data analysis used is moderated regression analysis (MRA) with the EViews 12 data processing application. The results of the study show that auditor rotation does not affect audit quality, audit tenure does not affect audit quality, while the size of the public accounting firm has a positive effect on audit quality. In addition, audit fees cannot moderate the effect of auditor rotation on audit quality, audit fees cannot moderate the effect of audit tenure on audit quality, and audit fees cannot moderate the effect of the size of the public accounting firm on audit quality.
Co-Authors Muhammad Karya Satya Azhar