PENGARUH AUDIT TENURE DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI

(Studi Empiris: Perusahaan Infrastruktur Sub Sektor Telekomunikasi yang terdaftar pada Periode 2018-2022 di Bursa Efek Indonesia)

Abstract

This study aims to evaluate the effect of audit tenure, audit rotation, and audit committee on audit quality in telecommunication companies listed on the Indonesia Stock Exchange between 2018 and 2022. The conclusion of the study, obtained from quantitative methods such as Moderated Regression Analysis (MRA), shows that audit tenure significantly improves audit quality, especially when supported by a capable audit committee. However, audit rotation has no significant impact on audit quality. These findings provide important information for public accounting firms (KAP) to maintain long-lasting client relationships with the support of a strong audit committee and provide recommendations for regulators to strengthen the role of audit committees as an enhancer of audit quality. This study also calls for further research to examine additional elements that affect audit quality across sectors and countries.

Keywords: audit tenure, audit committee, audit quality, audit rotation