THE INFLUENCE OF AUDITOR ROTATION AND AUDITOR'S REPUTATION ON AUDIT QUALITY WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE
Abstract
This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019. This study was using logistics regression analysis to see the influence of auditor rotation, auditor reputation on audit quality, with auditor specialization as a moderating variable. The results showed that auditor rotation had no influence on audit quality; auditor reputation had an influence on audit quality; and auditor specialization could not strengthen the relationship between auditor rotation and audit quality, but could strengthen the relationship between auditor reputation and audit quality.
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DOI: https://doi.org/10.17509/jaset.v13i2.37250
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