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Journal of Economics Finance and Management Studies
Article . 2025 . Peer-reviewed
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Article . 2025
License: CC BY
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ZENODO
Article . 2025
License: CC BY
Data sources: Datacite
ZENODO
Article . 2025
License: CC BY
Data sources: Datacite
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The Role of Audit Experience in Moderating the Influence of Auditor Ethics, Auditor Specialization, Capacity Stress Audit and Tenure Audit on Audit Quality

Authors: Nur Fitriyah; Bambang; Yusli Mariadi; Rini Ridhawati; Akram; Anisa Sava Almagfira;

The Role of Audit Experience in Moderating the Influence of Auditor Ethics, Auditor Specialization, Capacity Stress Audit and Tenure Audit on Audit Quality

Abstract

The purpose of this study is to analyze the influence of auditor ethics, auditor specialization, audit capacity stress, tenor auditon audit quality. In addition to testing audit experienceable to moderate influence auditor ethics, auditor specialization, audit capacity stress, audit tenor on audit quality. This study uses attribution theory, which refers to how a person explains the causes of other people's or their own behavior, which will be determined whether from internal factors, such as nature, character, attitude, and so on, or from external factors, such as the pressure of certain situations or circumstances that will influence individual behavior. The sampling technique used is random sampling where the sample was selected randomly, intended to be an unbiased representation of the total population, namely all auditors in Mataram City. Data collection used a questionnaire. To test the hypothesis, a technique was used. Partial Least Square(PLS) using the smart PLS 4.0 application. The research results show that audit experience, auditor ethics, and audit tenure influence audit quality, while auditor capacity stress and auditor specialization do not. Audit experience can strengthen the relationship between audit ethics and audit quality, while on the other hand, audit experience weakens the relationship between audit tenure, audit capacity stress, and auditor specialization on audit quality.

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Keywords

auditor ethics, auditor specialization, audit capacity stress, tenor audit, audit quality, audit experience

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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gold