PENGARUH TENUR KAP, SPESIALISASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
Abstract
This study aims to examine the empirical evidence related to influence of tenure KAP, auditor specialization and company size towards audit quality with audit committee as moderating variable. The sampling used in this study are manufacturing companies listed on Indonesia Stock Exchange during 2014 until 2016. Sampling method that use is purposive sampling. The number of samples in this study are 156 samples. Analysis technique used were uji nilai selisih mutlak by SPSS 15.0.
Based on analysis it was found that positive effect tenure KAP and auditor spesialization on audit quality. Company size has negative effect on audit quality. Interaction between tenure KAP and audit committee has no effect on audit quality. Interaction between auditor specialization and audit committee is to lower audit quality. While interaction between company size and audit committee is to increasing audit quality.