Authors:
Eka Julia Sari
;
Mohamad Adam
and
Rina Tjandrakirana
Affiliation:
University of Sriwijaya, Indonesia
Keyword(s):
Audit Quality, Audit Rotation, Audit Tenure, Workload
Abstract:
This research is aims to study the Influence of audit rotation, audit tenure, and workload on audit quality. The population of this research are all of the Consumer Goofs Sector Manufacturing companies period 2012-2016. Sampling done by using purposive sampling method, and collect 26 companies for use in this research. This research using regression panel method that show the audit rotation, audit tenure, and workload can explain and effect 42,63% of audit quality, while 57,37% of audit quality caused by other factors that out of the model. Based on the results of research can be concluded that audit rotation and audit tenure had positive and significant impact on Audit Quality, that is, by doing audit rotation can improve audit quality and the longer of audit tenure can improve audit quality. Workload had a negative and insignificant relationship to Audit Quality, meaning that the higher the workload pressure, the audit quality will decrease.