The Effect Of Audit Tenure, Public Accounting Firm Specialization, And Public Accounting Firm Size On Audit Quality With Auditor Independence As A Moderating Variable
Abstract
Audit quality is essential for ensuring the credibility of financial statements and sustaining public trust. However, prior studies have produced inconsistent findings regarding the effects of audit tenure, Public Accounting Firm (PAF) specialization, and PAF size on audit quality. This study investigates the influence of these variables on audit quality and examines whether auditor independence moderates the relationships. Using a quantitative approach with ordinal logistic regression in IBM SPSS version 30, data were collected from 50 responden working at PAFs in the Jabodetabek area. The results show that audit tenure significantly affects audit quality, while PAF specialization and PAF size do not. Additionally, auditor independence moderates the relationship between audit tenure and audit quality but does not moderate the effects of PAF specialization and PAF size. Collectively, audit tenure, PAF specialization, and PAF size simultaneously influence audit quality
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EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
