International Journal of Public Budgeting, Accounting and Finance
Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance

THE EFFECT OF AUDIT TENURE, AUDIT ROTATION, FIRM SIZE AND AUDIT COMMITTEES ON AUDIT QUALITY WITH SPECIALIST AUDITORS AS MODERATORS IN REAL ESTATE & PROPERTY COMPANIES IN 2013-2018

Zuhroh, Shufia (Unknown)

Article Info

Publish Date
07 Apr 2020

Abstract

This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size and audit committee on audit quality with specialist auditors as moderating real estate & property companies listed on the Indonesia Stock Exchange. The results of this study prove that audit tenure has a negative and not significant effect on audit quality, while audit rotation has a negative and significant effect on audit quality, firm size has a positive and not significant effect on audit quality and audit committee has a positive and significant effect on audit quality. Specialist Auditors are not significant in moderating the effect of audit tenure, audit rotation, firm size and audit committee on audit quality.

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Journal Info
International Journal of Public Budgeting, Accounting and Finance
Website

Abbrev

ijpbaf

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

Economics, Econometrics & Finance

Description

The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, ...