KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe
| Main Authors: | Rusli, Theresia Julina; Fakultas Ekonomi dan Bisnis Universitas Udayana, Wiratmaja, I Dewa Nyoman; Fakultas Ekonomi dan Bisnis Universitas Udayana |
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| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ilmiah Akuntansi dan Bisnis
, 2016
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| Subjects: | |
| Online Access: |
http://ojs.unud.ac.id/index.php/jiab/article/view/22613 |
Daftar Isi:
- 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.