PENGARUH TENURE AUDITOR DAN FAKTOR TEKANAN KLIEN TERHADAP KUALITAS AUDIT DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL PEMODERASI (SEBUAH EKSPERIMEN)

Abstract

This study aimed to know the influence of auditor tenure and client’s pressure factor towards audit quality with auditor specialization as a moderation variable. This research is a laboratory experiment research. The datas were collected by using the questionnaires and distributed to the Accounting students of Faculty Economic, Islamic University of Indonesia. The participants of this research were 100 Accounting students of Faculty Economic, Islamic University of Indonesia. The questionnaires were tested using Mann-Whitney U Test. The results of this study indicate (1) There is a significant difference of audit quality between a condition that has a specialization auditor and tenure auditor and the condition that has a non-specialization auditor and tenure (2) There is a significant difference of audit quality between a condition that has a specialization auditor and non-tenure auditor and the condition that has a non-specialization auditor and non-tenure auditor. (3) There is a significant difference of audit quality between a condition that has a specialization auditor and client’s pressure factor and the condition that has a non-specialization auditor and client’s pressure factor. (4) There is a significant difference of audit quality between a condition that has a specialization auditor and there is no client’s pressure factor and the condition that has a non-specialization auditor and there’s no client’s pressure factor.