Skripsi

DAMPAK KERAGAMAN INDUSTRI AUDITOR PADA KUALITAS AUDIT DENGAN KOMPLEKSITAS KLIEN SEBAGAI MODERATOR (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2024)

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Auditor industry diversification reflects the breadth of auditors’ experience in handling clients across various industry sectors, which is believed to enhance cognitive flexibility and the quality of audit decision-making. This study aims to analyze the effect of auditor industry diversification on audit quality and examine the moderating role of client complexity, based on Behavioral Decision Theory and Cognitive Entrenchment Theory. This study employs a descriptive quantitative approach on manufacturing subsector companies listed on the Indonesia Stock Exchange (IDX) in 2024, with 386 samples selected through purposive sampling and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that auditor industry diversification does not have a significant effect on audit quality, while client complexity has a significant effect and moderates the relationship between auditor industry diversification and audit quality. Keywords: Auditor Industry Diversity, Audit Quality, Client Complexity.

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Detail Information

Series Title

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Call Number

T1930042026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xxii, 176 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Auditing--Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MI

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