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All Journal Jurnal Ekonomi Trisakti
Julia Asyera Angel Aritonang
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance

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PENGARUH ROTASI AUDIT, AUDIT CAPACITY STRESS DAN AUDIT TENURE TERHADAP KUALITAS AUDIT Julia Asyera Angel Aritonang; Deni Darmawati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14898

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rotasi audit, audit capacity stress dan audit tenure terhadap kualitas audit. Metode kuantitatif digunakan dalam penelitian ini menggunakan sumber data sekunder berupa laporan tahunan dan laporan keuangan yang telah diaudit. Sampel penelitian ini menggunakan perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) dengan teknik purposive sampling. Jumlah sampel sebanyak 129 perusahaan dengan jumlah observasi 387 selama periode 2018-2020. Metode analisis regresi data panel digunakan sebagai pengujian hipotesis dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa rotasi audit, audit capacity stress dan audit tenure tidak berpengaruh terhadap kualitas audit. This study aims to determine the effect of audit rotation, audit capacity stress and audit tenure on audit quality. The quantitative method used in this study uses secondary data sources in the form of annual reports and audited financial statements. The sample of this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) with purposive sampling technique. The number of samples is 129 companies with 387 observations during the 2018-2020 period. Panel data regression analysis method was used as hypothesis testing in this study. The results of this study indicate that audit rotation, audit capacity stress and audit tenure have no effect on audit quality.
Co-Authors Darmawati, Deni