PENGARUH CLIENT IMPORTANCE, TENURE AUDIT, ROTASI AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT DAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2013 2017)

Abstract

This study aimed to determine effect of Client Importance, Audit Tenure, Audit
Rotation and Audit Fee on Audit Quality with Audit Commitee as a moderating
variable. The population in this study is a financial companies listed on the indonesia
stock exchange 2013 – 2017. The population are 93 companies, this study got 31
sample using purposive sampling method. The data used are secondary data and
the method of data analysis using Moderated Regression Analysis (MRA) using
sofware SPSS version 25. The results showed that Client Importance and Audit Fee
effect on Audit Quality. Audit Tenure and Audit Rotation has no effect on Audit
Quality. The Audit Comittee is unable to moderate Client Importance, Audit Tenure,
Audit Rotation and Audit Fee on Audit Quality.