THE EFFECT OF WORKLOAD AND AUDITOR SPECIALIZATION ON AUDIT QUALITY WITH AUDIT COMMITTEE QUALITY AS MODERATING VARIABLE

Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi

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Title THE EFFECT OF WORKLOAD AND AUDITOR SPECIALIZATION ON AUDIT QUALITY WITH AUDIT COMMITTEE QUALITY AS MODERATING VARIABLE
 
Creator Setiawati, Erma
Putri, Eskasari
Madyaratri, Dyana
 
Description ABSTRAK The study aims to axamine the effect of workload and specialization of auditors on audit quality with quality of the audit committee as a moderating variable. This research is a quantitative study using a descriptive approach. The population in this research is a Jakarta Islamic Index (JII) companies listed on the Sharia Exchange in 2016-2018. The sampling technique in this study used the purposive sampling method. Data analysis method used was logistic regression analysis method using Statistical Package for Social Sciences (SPSS) version 21 program. The result of this research indicate that workload give impact on audit quality. Specialization of auditors, and quality of the audit committee do not impact on audit quality. Moderating analysis shows that quality of the audit committee is not able to moderate workload and specialization of auditors on audit quality.Kata Kunci:   audit quality, workload, auditor spe-cialization, audit committee
 
Publisher Lembaga Penerbitan dan Publikasi Ilmiah
 
Contributor
 
Date 2021-05-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://journal.stiem.ac.id/index.php/jureq/article/view/744
10.35906/je001.v10i1.744
 
Source Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi; Vol 10, No 1 (2021)
2684-9313
2088-7485
10.35906/je001.v10i1
 
Language eng
 
Relation http://journal.stiem.ac.id/index.php/jureq/article/view/744/437
 
Rights Copyright (c) 2021 Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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