The Effect of Audit Rotation, Audit Tenure and Auditor Reputation on Audit Quality: Profitability as Moderating Variable

Anggraini, Mia Austina and Sanjaya, Sigit and Yamasitha, Yamasitha and Yulasmi, Yulasmi (2022) The Effect of Audit Rotation, Audit Tenure and Auditor Reputation on Audit Quality: Profitability as Moderating Variable. UPI YPTK Journal of Business and Economics (JBE), 7 (1). ISSN 2527-3949

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Abstract

This study aims to determine the effect of Audit Tenure, Audit Committee and Auditor Reputation on Audit Quality with Profitability as a Moderation variable. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. In determining the sample using the purposive sampling method. The data used are secondary data and the method of analysis used is logistic regression analysis. The results showed that partially Audit Rotation has a positive and significant effect on Audit Quality with a significant value of 0,012. Audit Tenure has a positive and no significant effect on Audit Quality with a significant value of 0,346. Auditor Reputation has a positive and significant effect on Audit Quality with a significant value of 0,028. Audit Rotation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with no significant value of 0,655. Audit Tenure has a positive and significant effect on Audit Quality with Profitability as a moderating variable with no significant value of 0,720. Partially, Auditor Reputation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a significant value of 0,000. Simultaneously the Audit Tenure, Audit Committee and Auditor Reputation have a positive and significant effect on Audit Quality with profitability as a moderating variable with a significant value of 0,003. Keywords: Audit Quality, Audit Rotation, Audit Tenure, Auditor Reputation, Profitability

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