Jurnal Akuntansi dan Governance
Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance

Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi

Farhah Nabila (Universitas Muhammadiyah Jakarta)
Siti Hartinah (Universitas Muhammadiyah Jakarta)



Article Info

Publish Date
16 Jul 2021

Abstract

This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence

Copyrights © 2021






Journal Info

Abbrev

JAGo

Publisher

Subject

Economics, Econometrics & Finance

Description

urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan ...