Daftar Isi: The Effect of Auditor Rotation and Auditor's Reputation on Audit Quality with Auditor Specialization as a Moderating Variable

Main Authors:	Christy, Yunita, SeTin, SeTin, Odellia, Gabriella
Format:	Article PeerReviewed Book
Terbitan:	, 2021
Subjects:	HF5601 Accounting
Online Access:	http://repository.maranatha.edu/31262/1/12.%20The%20Influence%20of%20Auditor%20Rotation_Repository.pdf http://repository.maranatha.edu/31262/2/12.%20Turnitin_The%20Influence%20Of%20Auditor%20Rotation%20And%20Auditor%27s%20Reputation%20On%20Audit%20Quality%20With%20Auditor%20Specialization%20As%20A%20Moderating%20Variable.pdf http://repository.maranatha.edu/31262/

Daftar Isi:

This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019. The sample was selected using a nonprobability sampling technique with a purposive sampling technique, with the number of samples used from the 2014-2019 period was 234 companies. This study was using logistics regression analysis to see the influence of auditor rotation, auditor reputation on audit quality, with auditor specialization as a moderating variable. The conclution that auditor rotation had no influence on audit quality; auditor reputation had an influence on audit quality; and auditor specialization could not strengthen the relationship between auditor rotation and audit quality, but could strengthen the relationship between auditor reputation and audit quality.