Authors:

Theresia Julina Rusli, I Dewa Nyoman Wiratmaja

Abstract:

“This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable. This research focused on manufacturing companies that listed on the Indonesia Stock Exchange. Sample was collected using purposive sampling method and resulted 31 companies as a final sample. The data are analyzed by using Moderated Regression Analysis (MRA). The results of this research indicate that the workload has a negative impact on audit quality. Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality. Keywords: Workload, audit tenure, audit committee, audit quality”

Keywords

Workload, audit tenure, audit committee, audit quality

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PDF:

https://jurnal.harianregional.com/jiab/full-22613

Published

2016-01-25

How To Cite

RUSLI, Theresia Julina; WIRATMAJA, I Dewa Nyoman. Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 11, n. 1, jan. 2016. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-22613. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/JIAB.2016.v11.i01.p06.

Citation Format

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Issue

Vol 11 No 1 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License