Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite

• Main Authors: Theresia Julina Rusli, I Dewa Nyoman Wiratmaja
• Format: Article
• Language: English
• Published: Universitas Udayana 2016-01-01
• Series: Jurnal Ilmiah Akuntansi dan Bisnis
• Subjects: Workload, Audit Tenure, Audit Committee, Audit Quality
• Online Access: https://ojs.unud.ac.id/index.php/jiab/article/view/22613

This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable. This  research  focused  on  manufacturing companies  that  listed  on  the  Indonesia Stock Exchange. Sample was collected using   purposive sampling method and resulted 31  companies as a final sample.  The  data are analyzed by using Moderated Regression Analysis (MRA). The results of  this research indicate  that the  workload  has a negative  impact on  audit quality.  Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality. Keywords: Workload, audit tenure, audit committee, audit quality