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All Journal Jurnal Ekonomi Integra MITRA: Jurnal Pemberdayaan Masyarakat SEIKO : Journal of Management & Business Jurnal ULTIMA Accounting Dinasti International Journal of Education Management and Social Science Jurnal Paradigma Akuntansi Innovative: Journal Of Social Science Research Intelektual : Jurnal Penelitian Dosen Akuntansi International Journal of Multidisciplinary Approach Research and Science Jurnal Ilmiah Multidisiplin Indonesia Jurnal Bisnis dan Ekonomi IIJSE Jurnal Serina Abdimas
Adang, Ferry
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Moderating Analpysis of the Audit Committee on the Effect of Auditor Workload, Audit Tenure, and Auditor Specialization on Audit Quality Adang, Ferry; Amin Wijoyo; Steven Wiryajaya; Richard Edbert
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

This study is motivated by the importance of audit quality in ensuring the credibility of financial statements, particularly in the property and real estate sector, where complex transactions often increase audit risk. The objective of this research is to obtain empirical evidence on the effect of auditor workload, audit tenure, and auditor specialization on audit quality, with the audit committee acting as a moderating variable. This study employs a quantitative approach using secondary data derived from annual reports and audited financial statements of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling technique used is purposive sampling, resulting in 213 companies that meet the specified criteria. Data processing was conducted using Microsoft Excel, while hypothesis testing and statistical analysis were performed using E-Views 10. The results indicate that auditor workload, audit tenure, and auditor specialization have significant effects on audit quality, and the audit committee is able to moderate these relationships, thereby strengthening the influence of independent variables on audit quality. In conclusion, this study confirms that both auditor-related factors and corporate governance mechanisms play a vital role in improving audit quality, and the presence of an effective audit committee enhances oversight effectiveness and contributes to higher-quality financial reporting.
Co-Authors Adibah, Zahra Fiany Nur Amin Wijoyo Amiruddin, Ardiansyah Angela, Karin Novena Angella, Angella Atmajie, Paula Agatha Bryan Goodwin Erica Goh Evelyne, Theresya Gilbertus Brian Goodwin, Bryan Heni Imanuel, Steven Ivonne Patricia Jennifer Jonathan, Michelle Leevia klarisa, livia Liony, Raiza Lysander, Joshua Jose Melawati, Natasha Nazarudin Rennath, Marcella Audrey Richard Edbert Setiyono, Stefani Velisia Steven Wiryajaya Sugianto, Deby Sulivyo, Lod SUSENO, JOKO Sylvia Theodore Benedict Alvin T Theresia, Friska Thewatt, Candise Widyasari , Widyasari Wijoyo, Amin Wiryajaya, Steven Yuliana, Khrisna Anggun