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p-Index From 2020 - 2025
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This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting
Hamzah Ahmad
University of Muslim
Economics, Econometrics & Finance

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Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence Muslim Muslim; Hamzah Ahmad; Syamsuri Rahim; Muhammad Faisal ARPelu
JAFFA Vol 8, No 2 (2020): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i2.8349

Abstract

This study aims to examine the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in the Public Accounting Firm (KAP) in Makassar. The data in this study were obtained from each KAP in Makassar City who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 45 respondents. The data analysis method used is moderated regression analysis (MRA). The results showed that client pressure had a positive and significant effect on audit quality. While the audit tenure variable has a negative and significant effect on audit quality. Auditor independence variable is a moderating variable that affects client pressure and audit quality
Co-Authors Muhammad Faisal ARPelu Muslim Muslim Syamsuri Rahim