Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
Vol 10, No 1 (2021)

THE EFFECT OF WORKLOAD AND AUDITOR SPECIALIZATION ON AUDIT QUALITY WITH AUDIT COMMITTEE QUALITY AS MODERATING VARIABLE

Erma Setiawati (Universitas Muhammadiyah Surakarta)
Eskasari Putri (Universitas Muhammadiyah Surakarta)
Dyana Madyaratri (Universitas Muhammadiyah Surakarta)



Article Info

Publish Date
03 May 2021

Abstract

ABSTRAK The study aims to axamine the effect of workload and specialization of auditors on audit quality with quality of the audit committee as a moderating variable. This research is a quantitative study using a descriptive approach. The population in this research is a Jakarta Islamic Index (JII) companies listed on the Sharia Exchange in 2016-2018. The sampling technique in this study used the purposive sampling method. Data analysis method used was logistic regression analysis method using Statistical Package for Social Sciences (SPSS) version 21 program. The result of this research indicate that workload give impact on audit quality. Specialization of auditors, and quality of the audit committee do not impact on audit quality. Moderating analysis shows that quality of the audit committee is not able to moderate workload and specialization of auditors on audit quality.Kata Kunci:   audit quality, workload, auditor spe-cialization, audit committee

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Journal Info

Abbrev

jureq

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Equlibrium merupakan jurnal ilmiah terbit enam bulan sekali yang memuat hasil-hasil penelitian baik teoritis maupun terapan dari bidang ilmu ekonomi, manajemen dan akuntansi serta disiplin ilmu lainnya yang relevan dengan bidang ilmu ...