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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Dede Elevendra
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Audit Tenure dan Auditor Switching terhadap Kualitas Audit pada Perusahaan Manufaktur di Indonesia dengan Financial Distress sebagai Pemoderasi Dede Elevendra; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.344

Abstract

The purpose of this study was to determine the effect of audit tenure and auditor switching on audit quality with financial distress as a moderating variable. The analysis of this research used logistic regression analysis. The sample consists of companies listed on the Indonesia Stock Exchange (BEI) for the current year (2015-2019). The results showed that audit tenure and auditor switching had no effect on audit quality and financial distress was unable to moderate the effect of audit tenure and auditor switching on audit quality.
Co-Authors Nayang Helmayunita