Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence

Rahim, Syamsuri (2020) Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence. JOURNAL OF AUDITING, FINANCE AND FORENSIC ACCOUNTING, 8 (2). pp. 67-75. ISSN 2461-0607

Text Client Pressures, Audit Tenure to Audit Quality Moderation of.pdf Download (301kB)

Abstract

This study aims to examine the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in the Public Accounting Firm (KAP) in Makassar. The data in this study were obtained from each KAP in Makassar City who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 45 respondents. The data analysis method used is moderated regression analysis (MRA). The results showed that client pressure had a positive and significant effect on audit quality. While the audit tenure variable has a negative and significant effect on audit quality. Auditor independence variable is a moderating variable that affects client pressure and audit quality.

Item Type:	Article
Uncontrolled Keywords:	Client Pressure, Audit Period, Audit Quality, Auditor Independence.
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	FAKULTAS EKONOMI > AKUNTANSI
Depositing User:	Unnamed user with email admin@umi.ac.id
Date Deposited:	26 Jun 2023 06:18
Last Modified:	26 Jun 2023 06:18
URI:	http://repository.umi.ac.id/id/eprint/2826

Actions (login required)

View Item