Record Detail

Pembimbing:Dr. Jasman, S.E, Ak., M.B.A., CA.--Nowadays, information disclosure is very important for stakeholders. Audit quality is
needed to increase the credibility of the information presented by management. The
large number of business failure cases related to the failure of auditors because they are
unable to maintain a professional attitude and independence causes a poor quality of
the audits produced. This has an impact on reducing the level of public trust in audit
services.
The length of the engagement period is thought to have a strong influence on the good
and bad quality of the audits produced. In addition, the existence of Covid-19 has
caused many companies to experience financial difficulties, this allows many conflicts
of interest between management and audit services. The purpose of this study is to
obtain empirical evidence about the magnitude of the influence of tenure audits and
switching auditors on audit quality and obtain empirical evidence of financial distress
able to moderate the relationship between tenure audits and switching auditors to audit
quality which is strengthened by the Covid-19 pandemic. The research method used in
this study is a quantitative descriptive method. The population in this study amounted
to 293 companies and a sample of 247 companies was taken using purposive sampling
technique. This research was conducted on companies listed on the IDX in 2020
classified in the property, real estate and construction sectors, infrastructure, utilities
and transportation, miscellaneous industries and consumer goods industry. The analysis
method used is logistic regression analysis.
Results showed that Audit Tenure has a negative effect on Audit Quality, Auditor
Switching has no significant impact on Auditing Quality, Financial Distress weakens
Auditing Tenure