The Effect of Audite Tenure, KAP’s Reputation and Audite Fee an Audit Quality with the Audit Committee as Moderation Variables

Abstract

Audit quality determines how much accuracy the report has in presenting information for external parties of the company as a basis for decision-making. The phenomena associated with auditors in accounting decrease public confidence in the quality of auditors. In its development, audit quality is strongly influenced by various factors such as Audit Tenure, KAP Reputation and Audit Fees as well as the audit committee that oversees the process of an audit. This study uses quantitative research with a moderation approach. The data required is data originating from the Indonesia Stock Exchange which is data on manufacturing companies in 2019-2021 which produced 151 companies with a sample of 32 companies in a period of 3 years so that a total of 96 quantitative data was obtained. The statistical tool used is SPSS Version 21.