The Influence of Audit Rotation, Audit Tenure and Workload on Audit Quality at Consumer Goods Sector Manufacturing Companies listed in Indonesia Stock Exchange

Eka Julia Sari, Mohamad Adam, Rina Tjandrakirana

2018

Abstract

This research is aims to study the Influence of audit rotation, audit tenure, and workload on audit quality. The population of this research are all of the Consumer Goofs Sector Manufacturing companies period 2012-2016. Sampling done by using purposive sampling method, and collect 26 companies for use in this research. This research using regression panel method that show the audit rotation, audit tenure, and workload can explain and effect 42,63% of audit quality, while 57,37% of audit quality caused by other factors that out of the model. Based on the results of research can be concluded that audit rotation and audit tenure had positive and significant impact on Audit Quality, that is, by doing audit rotation can improve audit quality and the longer of audit tenure can improve audit quality. Workload had a negative and insignificant relationship to Audit Quality, meaning that the higher the workload pressure, the audit quality will decrease.

Paper Citation

in Harvard Style

Julia Sari E., Adam M. and Tjandrakirana R. (2018). The Influence of Audit Rotation, Audit Tenure and Workload on Audit Quality at Consumer Goods Sector Manufacturing Companies listed in Indonesia Stock Exchange.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 258-266. DOI: 10.5220/0008439102580266

in Bibtex Style

@conference{seabc18,
author={Eka Julia Sari and Mohamad Adam and Rina Tjandrakirana},
title={The Influence of Audit Rotation, Audit Tenure and Workload on Audit Quality at Consumer Goods Sector Manufacturing Companies listed in Indonesia Stock Exchange},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={258-266},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008439102580266},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - The Influence of Audit Rotation, Audit Tenure and Workload on Audit Quality at Consumer Goods Sector Manufacturing Companies listed in Indonesia Stock Exchange
SN - 978-989-758-387-2
AU - Julia Sari E.
AU - Adam M.
AU - Tjandrakirana R.
PY - 2018
SP - 258
EP - 266
DO - 10.5220/0008439102580266