Research Article
The Effect of the Size of Public Accounting Firms (KAP) and Specialist Auditors on Audit Quality with the Audit Committee as a Moderating Variable
@INPROCEEDINGS{10.4108/eai.22-7-2020.2307931, author={Retnoningrum Hidayah and Wisnu Darmawan and Trisni Suryarini and Dhini Suryandari and Rita Rahayu}, title={The Effect of the Size of Public Accounting Firms (KAP) and Specialist Auditors on Audit Quality with the Audit Committee as a Moderating Variable}, proceedings={Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICE-BEES}, year={2021}, month={5}, keywords={audit quality audit committee kap size auditor specialization}, doi={10.4108/eai.22-7-2020.2307931} }- Retnoningrum Hidayah
Wisnu Darmawan
Trisni Suryarini
Dhini Suryandari
Rita Rahayu
Year: 2021
The Effect of the Size of Public Accounting Firms (KAP) and Specialist Auditors on Audit Quality with the Audit Committee as a Moderating Variable
ICE-BEES
EAI
DOI: 10.4108/eai.22-7-2020.2307931
Abstract
The audit quality becomes important in the realization of good corporate governance. There are several things that affect audit quality, namely the size of public accounting firm (KAP), specialist auditors, audit tenure, and so on. This study examines the influence of KAP size and specialist auditors on audit quality in banking companies in Indonesia. Furthermore, this study has a novelty on the use of audit committee variables as a moderating variable. The sample of this study is the audit report of banking company listed on the Indonesian Stock Exchange (IDX) in 2014-2018. Furthermore, the data analysis method uses MRA test with SPSS 21. The result of this study indicate that auditor specialization has a negative effect on audit quality. Whereas, the size of the KAP has no effect on audit quality. Furthermore, there is a significant influence between KAP size on audit quality that is moderated by the audit committee. However, the audit committee cannot moderate the relationship of the influence of auditor specialization on audit quality. This research contributes to the scientific literature related to audit quality.