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All Journal Economic Education Analysis Journal AKUNTANSI DEWANTARA JPM (Jurnal Pemberdayaan Masyarakat) JURNAL PENGABDI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL AKUNTANSI Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Medikonis Indonesian Community Journal J-LEE - Journal of Law, English, and Economics Jurnal Akuntansi Keuangan dan Bisnis Abdi Makarti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis, dan Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat) Fokus Abdimas Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) JAS (Jurnal Akuntansi Syariah) Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Destin Alfianika Maharani
Universitas Perwira Purbalingga
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PERGANTIAN AUDITOR DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN PERUBAHAN MANAJEMEN SEBAGAI VARIABEL MODERASI Maharani, Destin Alfianika; Tyas, Karunia Zuraidaning; Amelia, Shella Rizqi; Fitriyanti, Fitriyanti Alfianika
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.16854

Abstract

Financial reports as a form of company accountability to stakeholders related to the company's operations during a period require competent and independent external parties. External parties that can be used by the company are external auditors or public accountants or KAP auditors. The use of external auditors will later provide opinions on financial reports based on the auditor's code of ethics and work standards. In selecting external auditors, there are various factors that can influence, for example company policies and government regulations. This study aims to determine the effect of changing auditors and audit committees on audit quality with management changes as a moderating variable. After data analysis, the results obtained were that changes in auditors and audit committees had a positive effect on audit quality, changes in management had no effect on audit quality. Meanwhile, changes in management as a moderating variable obtained the results that changes in management can be used as a moderating variable between the audit committee and audit quality, while changes in management were not proven to moderate the effect of changes in auditors on audit quality.
Co-Authors A.A. Ketut Agung Cahyawan W Ainiyah, Ghonimah Zumroatun Amelia, Shela Rizqi Anastasia Anggar Anastasia Anggarkusuma Arofah Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma Aning Fitriana Anjani, Lulu Alfiatun Arief Nurhandika Ariyansah, Dimas Aulia Nisa Khusnia, Aulia Nisa Ayu Sitanini Ayu Sitanini Ayu Sitanini Dinnas Purnomo Dyah Supriatin Fatimah, Ika Siti Fitriana, Aning Fitriyanti Fitriyanti Fitriyanti, Fitriyanti Alfianika Ghonimah Zumroatun Ainiyah Ghonimah Zumroatun Ainiyah Hasibuan, Reza Rahmadi Hasirun Hima Barima Ika Maulita Ika Siti Fatimah Ika Siti Fatimah Ika Siti Fatimah Kartika Chandra Sari Karunia Zuraidaning Tyas Kurniati, Rani Kurniati, Rani alfianika Latifah, Tiya Margani Pinasti Melia Dwi Renovriska MELIA DWI RENOVRISKA Mundiyani Mundiyani Mustofa, Sidiq Ali Nasiroh, Siti Pangestika, Lia Widya Purwantini, Heni Puspitawati, Endah Rani Kurniati Redjo, Paulina Rosna Dewi Redjo, Paulina Rosna Dewi Renovriska, Melia Dwi Sari, Meliana Cintia Shella Rizqi Arfianti, Shella Rizqi Siti Nasiroh Siti Nasiroh Solihah Sundari, Tri Supriatin, Dyah Tiya Latifah Tri Astuti Tyas, Karunia Zuraidaning Widodo, Nur Aliya Wirawan, Nugroho Budi