KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Tenure Audit dan Fee Audit terhadap Kualitas Audit dengan Kompetenesi sebagai Variabel Moderasi

Elga Juniar Naomi Soinia (Institut Teknologi dan Bisnis Kalbis)
Abriandi (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This study aims to examine whether tenure audit and fee audit can influence audit quality with competence as moderator. This research used quantitative method through survey approach with questionnaires form which filled by 48 auditors in Central Jakarta from 6 Public Accounting Firm as respondents. The hypothesis in this study are tested using t test, F test, and interaction test (MRA). These results of this study indicate that tenure audit and fee audit partially or simultaneously can improve the quality of audit results. Furthermore, competence can’t moderate the influence of tenure audit on audit quality, but competence can strengthen the influence of fee audit on audit quality.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...