The Effect of Public Accounting Firm Rotation (KAP), Auditor Reputation, and Auditor Specialization on Audit Quality with Audit Fees as Moderator (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018)
Pengaruh Rotasi Kantor Akuntan Publik (KAP), Reputasi Auditor, dan Spesialisasi Auditor Terhadap Kualitas Audit dengan Fee Audit Sebagai Pemoderasi (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018)
DOI:
https://doi.org/10.21070/ups.941Keywords:
Public Accounting Firm Rotation (KAP), Auditor Reputation, Auditor Specialization, Audit Quality, Audit FeesAbstract
The purpose of this study was to determine the effect of KAP rotation, auditor reputation, auditor specialization on audit quality with audit fees as moderation. This research is quantitative research. The population in this study are manufacturing companies listed on the IDX 2016-2018. Sampling was carried out using purposive sampling method. The number of samples used in this study were 40 companies. The data analysis method used is the regression analysis method using the Statistical Package for Social Sciences (SPSS) program. The results of this study indicate that public accounting firm rotation has no positive effect on audit quality, auditor reputation has no positive effect on audit quality, auditor specialization has no positive effect on audit quality, audit fee cannot moderate the relationship between public accounting firm rotation, auditor reputation and auditor specialization with audit quality.
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