Pengaruh Audit Tenure, Rotasi Auditor Dan Umur Publikasi Terhadap Kualitas Audit

Siti Amaliatussa’diah, Erika Astriani Aprilia

Abstract


This study aims to analyze the effect of audit tenure, auditor rotation and publication age on audit quality. The independent variables in this study are audit tenure which is measured by using the number of years of engagement of the auditor with his client, auditor rotation which is measured by using a dummy variable, and age of publication which is measured by calculating the age from the beginning of the company's listing on the Indonesia Stock Exchange until the period of observation made. The dependent variable in this study is audit quality as measured by discretionary accruals. This study uses descriptive analysis with a quantitative approach that uses secondary data. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling technique used purposive sampling so that the selected sample amounted to 38 companies. The analysis technique in this study uses Multiple Linear Regression Analysis. This study uses descriptive statistical data analysis. The results of this study indicate that audit tenure has no effect on audit quality, auditor rotation has no effect on audit quality, and publication age has a significant effect on audit quality.

 


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