PENGARUH AUDIT TENURE DAN LOCUS OF CONTROL PADA KUALITAS AUDIT DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL PEMODERASI

Abstract

This study aims to examine the effect of audit tenure and locus of control (LOC) on the audit quality with work experience as moderating variable. The audit quality is a probability of an auditor in determined material misstatement of the financial statements of his client, and truthfully report to their audit report. Audit tenure is the length period of audit engagement on the same client. LOC is the tendency of individuals to put a perception or an event as a result of its own merits (internal LOC) or aid sources outside himself (external LOC). Audit Quality are expected to increase along with the length of the audit engagement through the more work experience of the auditors, particularly those with an internal LOC. The population in this study are all auditor on Public Accounting Firm in the Province of Bali that still active in 2016. The sample was determined by saturation sampling techniques, and data were collected using questionnaires. Questionnaires were distributed to all respondents a number of 85, but can be used for the analysis of a number of 87 percent. The hypothesis was tested by Moderated Regression Analysis. The test results indicate that the effect of audit work experience strengthen tenure on audit quality, but has no effect on the LOC relationship with audit quality.

Keywords: audit quality, audit tenure, locus of control, work experience