PENGARUH DUE PROFESSIONAL CARE DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT DENGAN FEE AUDITOR SEBAGAI VARIABEL MODERASI (Studi Emperis Pada Perusahaan Sektor Energi Yang Terdapat di Bursa Efek Indonesia Tahun 2016- 2020)
Abstract
Empirically, this study aims to determine the effect of due professional care and audit rotation on audit quality with and auditor fees as moderating variables in energy sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population in this study are Energy Sector Companies listed on the IDX in 2016-2020. The sampling technique in this study used a purposive sampling technique, a sample of 47 companies. Hypothesis testing using Logistics Regression Analysis and Descriptive Statistical Analysis. The results showed that the due professional care variable had a positive effect on audit quality, namely the better the implementation of due professional care of an auditor, the better the audit quality produced. And audit rotation also has a positive effect on audit quality, namely if there is audit rotation carried out by the company, the audit quality obtained is much better and can restore public trust. Audit fees can moderate the effect of audit rotation on audit quality, the higher the value of the audit fee, the greater the opportunity for audit quality in the company. According to the research results obtained on the T test, audit fees as moderating simultaneously have a significant effect on audit quality.
Keywords: Due Professional Care, Rotation Audit, Audit Quality, Audit Fee
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