The Role of the Audit Committee as a Mediating Variable on Audit Quality
DOI:
https://doi.org/10.24843/Keywords:
Audit Quality, Audit Tenure, Audit Fee, Audit Delay, Audit RotatinAbstract
This study intends to examine the aspects that can affect audit quality
by applying the Structural Equation Model (SEM) approach through
WarpPLS 7.0. The variables considered include audit tenure, audit fee,
audit delay, audit rotation and audit committee. The audit committee
here also acts as a mediating variable. The research sample consists of
74 observations collected from 16 business entities listed on the
Indonesia Stock Exchange from 2016 to 2022 through purposive
sampling technique. The results of the direct effect analysis show that
audit tenure, audit fees, audit delay and audit rotation do not show a
significant correlation with audit quality. However, the audit
committee shows a significant correlation with audit quality. And the
results of the indirect effect analysis mediated by the audit committee
show that audit tenure and audit rotation also do not show a significant
correlation. While audit fees and audit delay show a significant
correlation.
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