Determinants of Audit Quality in State Owned Enterprises On the Indonesia Stock Exchange Moderated By Auditor Competence

Nova Yudhi Irianto; Nurmala Ahmar; JMV Mulyadi

Authors

Nova Yudhi Irianto Universitas Pancasila, Indonesia Author
Nurmala Ahmar Universitas Pancasila, Indonesia Author
JMV Mulyadi Universitas Pancasila, Indonesia Author

Keywords:

Audit Quality , Audit Tenure , Audit Rotation, Audit Fee, Entity Scale, Auditor Competence

Abstract

This study aims to analyze the influence of Audit Tenure, Audit Rotation, Audit Fee, and Entity Scale on Audit Quality, as well as to analyze the moderating role of Auditor Competence in the influence of Audit Tenure, Audit Rotation, Audit Fee, and Entity Scale on Audit Quality in state-owned companies in Indonesia. The study population was 24 state-owned companies listed on the Indonesia Stock Exchange. The number of samples was the same as the population of 24 state-owned companies listed on the Indonesia Stock Exchange. The data used were secondary data with a total of 144 observational data. Sample collection used a purposive sampling method while for data analysis, Structural Equation Modeling - Partial Least Square (SEM-PLS) was used with the Smart PLS 3 analysis tool. The results of the study proved that Audit Fee and Entity Scale influenced Audit Quality, while Audit Tenure and Audit Rotation did not influence Audit Quality. While Auditor Competence was proven to play a role in moderating the influence of Audit Fee and Entity Scale on Audit Quality, while Auditor Competence was not proven to play a role in moderating the influence of Audit Tenure and Audit Rotation on Audit Quality.

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