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All Journal Studia Economica: Jurnal Ekonomi Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jatilima : Jurnal Multimedia Dan Teknologi Informasi Insight Management Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research Jurnal Kewirausahaan Bukit Pengharapan Journal of Innovative and Creativity Jurnal Ekonomi Bisnis Digital Jurnal Studi Akuntansi Pajak Keuangan
Muhammad Karya Satya Azhar
Universitas Harapan Medan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Audit Tenure, Auditor Switching, Audit Delay Dan Rotasi Audit Terhadap Kualitas Audit Terhadap Kualitas Auditor Dengan Komite Audit Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2019-2024 Atika Atika; Mhd Karya Satya Azhar
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4102

Abstract

This study aims to analyze the effect of audit tenure, auditor switching, audit delay, and audit rotation on audit quality with the audit committee as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2024. The study applies a quantitative approach using logistic regression and Moderated Regression Analysis (MRA). The sample consists of 20 companies with a total of 120 observations obtained through purposive sampling. The findings reveal that audit tenure has a significant effect on audit quality, while auditor switching shows no effect. Audit delay is proven to influence audit quality both directly and when moderated by the audit committee. Audit rotation has no effect on audit quality, including when moderated by the audit committee. The presence of the audit committee strengthens the effect of audit tenure and audit delay on audit quality but is unable to moderate the influence of auditor switching and audit rotation. These results emphasize that the effectiveness of the audit committee plays a crucial role in maintaining audit quality, particularly in relation to auditor tenure and the timeliness of audit reports. This study provides practical implications for companies, regulators, and auditors in improving audit quality through optimal engagement management, efficient audit processes, and the strengthening of the audit committee’s role.
PENGARUH PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023): PENGARUH PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023) annisa rizky ramadhani siregar; Listiorini; Muhammad Karya Satya Azhar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.643

Abstract

This study aims to determine the effect of turnover  Working Capital and Liquidity on Profitability with Size  Company as a moderating variable. This type of research  is quantitative research. The population in this study is  all Food & Beverages Companies listed on the Stock Exchange Indonesia for the 2018-2023 period. Sampling technique with  using a purposive sampling method with a number of samples  28 companies. This research uses data analysis techniques Moderated Regression Analysis (MRA). The results of this research show that Capital Turnover Work has no effect on Profitability. Liquidity has an effect  on Profitability. Company size is able to moderate  the influence of working capital turnover and liquidity on profitability  
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 Ahmad Sani Al-azhary, Intania Putri Annisa Fadhillah annisa rizky ramadhani siregar Annisa rizky ramadhani siregar Arief, Muhammad Atika Atika Aulia Zulfa Cahya, Dewi Etika Claudia Chery Yoranda Sinaga Desi Ika Desi Ika Fahri Muhayat Fenny Chikita Rizky Kharisma Fani Sitepu Listiorini Listiorini Liza Novietta M Rafaiz Akbar Miftahul Jannah Nur Setya Murni Muhammad Arief Nadilah Cahaya Putri Nadya Laras Redytha Natasya, Nindy Rangkuti, Rara Beby Fahira Ranjita Ranjita, Ranjita Rizki Filhayati Rambe Rizky Filhayati Rambe Ronid Ramadhan Ruswan Nurmadi Siregar, Astri Fadhila T. Aslam Deliar Rahman Tengku Nurhaliza Hanim Yana Maulidina Yani Suryani