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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi)
Wisuda, Lolita
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Computer Science & IT Economics, Econometrics & Finance

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The Moderating Effect of Audit Tenure in The Relationship Among Auditor’s Work Experience, Competence, and Audit Quality Wisuda, Lolita; Zainal, Andri; Hidayat, OK Sofyan; Setiana, Esa; Situmeang, Chandra
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1028

Abstract

This study aims to examine the effect of an auditor's work experience and competence on audit quality, with audit tenure as a moderating variable. This study uses primary data collected through questionnaires distributed to public accounting firms (KAP) in Medan. The sample consisted of 54 respondents selected using convenience sampling. The data analysis method used in this study is Partial Least Squares (PLS) with a structural equation modelling (SEM) model processed using SmartPLS 4 software.The results of this study indicate that both work experience and auditor competence affect audit quality. Audit tenure does not moderate the effect of work experience on audit quality, nor does it moderate the impact of auditor competence on audit quality. These findings suggest that KAP needs to prioritize competency development through continuous training and placement of experienced auditors on complex assignments. Although audit tenure does not act as a moderator, this finding emphasizes the need to manage auditor tenure through proper rotation and supervision to maintain professional objectivity.
Co-Authors Andri Zainal Esa Setiana Hidayat, OK Sofyan Situmeang, Chandra