Riswan, Riswan and Nurdiono, Nurdiono and Einde, Evana and Komalasari, Agrianti (2020) Effects Of Moderating Variables On Audit Tenure And Audit Quality. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 9, ISSUE 03, MARCH 2020, 9 (3). pp. 431-439. ISSN ISSN 2277-8616

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Abstract

A problem of public accountant profession is that public accountant profession is perceived to fail in conducting its role as independent auditor, after the disclosure of several scandals such as the case of Enron Corporation, WorldCom, Kanebo Limited, Waste Management.Inc, Saytam Computer Service, and PT. Telkom, involving a number of public accountants, even The big-five accounting firm. This study aims to (1) predict that the shorter period of audit tenure, the more it positively affects quality of audit result; (2) predict that the larger Public Accountant Firm, the more audit tenure positively affects audit quality with the shorter period of audit tenure, the better audit quality; (3) to predict that the greater fee audit received by auditor, the more audit tenure negatively affects audit quality with shorter period of audit tenure, the less qualified audit result will be. Data used are audited financial report of manufacturing company that is listed in Indonesian Stock Exchange (IDX) during period of 2009-2014. Testing is conducted with multiple linear regression. From the result of statistic testing, it is proven that: (1) Short Audit Tenure (3 years) has positive and is significant towards audit quality. It means that short period of audit tenure can give qualified audit result; (2) contingency effect of APF scale (big four APF) with short audit tenure affects positively and is significant towards audit quality. Meanwhile, the size of APF (Non big four APF) on Audit Tenure affects negatively and is significant towards audit quality; (3) Contingency effect of fee audit on Audit Tenure affects negatively and is significant towards audit quality. Index Terms: Audit quality, Audit Tenure, APF scale, Fee audit. —————

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Dr. Agrianti Komalasari
Date Deposited:	04 Jun 2020 03:18
Last Modified:	04 Jun 2020 03:18
URI:	http://repository.lppm.unila.ac.id/id/eprint/21744

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