Pengaruh Audit Tenure dan Ukuran Perusahaan Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi

Ariza, Fitri (2024) Pengaruh Audit Tenure dan Ukuran Perusahaan Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The purpose of this study is to determine the effect of audit tenure and company size on audit quality with the audit committee as a moderating variable in transportation and logistics sector companies listed on the IDX for the 2020-2022 period. This study uses a quantitative method using secondary data obtained from the official IDX website and each company. The sampling technique used is purposive sampling, which comes from 25 companies with three years of data and a total sample used in the study of 75, data samples were obtained from annual financial reports in the transportation and logistics sector for the 2020-2022 period. The data analysis method used is Moderated Regression Analysis (MRA) with a common effect model, and using E-views 12 software. Based on the results of this study, it states that audit tenure has a negative effect on audit quality, company size has a positive effect on audit quality, the audit committee as a moderating variable is able to strengthen the effect of audit tenure on audit quality, and the audit committee weakens the negative effect on audit quality.

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