The Influence of Auditor Rotation and Auditor's Reputation on Audit Quality with Auditor Specialization as a Moderating Variable

Christy, Yunita and SeTin, SeTin and Odellia, Gabriella (2021) The Influence of Auditor Rotation and Auditor's Reputation on Audit Quality with Auditor Specialization as a Moderating Variable. Jurnal Aset (Akuntansi Riset), 13 (2). pp. 220-233. ISSN 2541-0342

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Abstract

This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019. The sample was selected using a nonprobability sampling technique with a purposive sampling technique, with the number of samples used from the 2014-2019 period was 234 companies. This study was using logistics regression analysis to see the influence of auditor rotation, auditor reputation on audit quality, with auditor specialization as a moderating variable. The conclution that auditor rotation had no influence on audit quality; auditor reputation had an influence on audit quality; and auditor specialization could not strengthen the relationship between auditor rotation and audit quality, but could strengthen the relationship between auditor reputation and audit quality.

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