PENGARUH UKURAN PERUSAHAAN,AUDIT TENURE, AUDITOR SWITCHING  AND FEE AUDIT DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERATING TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK KOTA MEDAN PERIODE 2018-2022

Sebastian Samudra Hutagaol; Riadi Riadi; Febrian Sembiring; Pani Ada Wilsa Damanik; Jose Dewanta Barus; Siti Aisyah

doi:10.31539/e1zf4673

Authors

Sebastian Samudra Hutagaol Universitas Prima Indonesia
Riadi Riadi Universitas Prima Indonesia
Febrian Sembiring Universitas Prima Indonesia
Pani Ada Wilsa Damanik Universitas Prima Indonesia
Jose Dewanta Barus Universitas Prima Indonesia
Siti Aisyah Universitas Potensi Utama

DOI:

https://doi.org/10.31539/e1zf4673

Keywords:

Kualitas Audit, Ukuran Perusahaan, Audit Tenure, Auditor Switching, Fee Audit, Reputasi KAP, Moderasi.

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan klien,audit tenure,auditor switching , dan fee audit terhadap kualitas audit dan mneganalisis reputasi KAP sebagai moderating pada Kantor Akuntan Publik dikota medan tahun 2018-2022.Metode analiss yang digunakan analisi statistik dengan SPSS 24. Pendeketan ini menggunakan pendekatan kuantitatif dengan tehnik pengambilan sampel simple randaom sampling, Dengan jumlah sampel 30 Auditor yang bekerja pada KAP diwiliyah Kota Medan dengan pengujian asumsi klasik serta moderated regression analysis (MRA). Kesimpulan dari hasil penelitian ini menunjukkan bahwa ukuran perusahaan klien,audit tenure,auditor switching , dan fee audit terhadap kualitas audit. Selain itu, reputasi KAP terbukti memoderasi secara positif hubungan antara seluruh variabel independen terhadap kualitas audit, dengan efek moderasi paling kuat pada hubungan auditor switching terhadap kualitas audit.

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