PENGARUH ROTASI AUDIT DAN LEVERAGE TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
Abstract
ABSTRAK
Penelitian ini menguji mengenai pengaruh rotasi audit dan leverage terhadap kualitas audit dengan ukuran perusahaan sebagai variabel moderasi. Kualitas audit dikukur dengan pendekatan kualitas laba menggunakan diskresioner akrual dengan model Jones Modifikasi. Pengambilan sampel penelitian ditetapkan dengan teknik purposive random sampling dan menghasilkan jumlah sampel sebanyak 225 buah.
Hasil penelitian menyimpulkan bahwa rotasi audit berpengaruh positif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh rotasi audit terhadap kualitas audit. Leverage berpengaruh negatif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh leverage terhadap kualitas audit.
Kata Kunci: Kualitas audit, Rotasi Audit, Leverage, Ukuran Perusahaan.
ABSTRACT
This study examined the effect of audit rotation and leverage on audit quality to the size of the company as a moderating variable. Audit quality is measured with earnings quality approach using discretionary accruals with Jones model modification. Sample was determined by purposive random sampling technique and produce a total sample of 225 pieces.
The study concluded that audit rotation positive effect on audit quality and the size of the company is not a variable that amplified the effect of the audit rotation to audit quality. Leverage negatively affect audit quality and the size of the company is not a variable that strengthen the leverage effect on audit quality.
Key Words: Audit Quality, Audit Rotatio, Leverage, Company Size
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