Peran Moderasi Komite Audit pada Pengaruh Tenur, Rotasi Mandatori dan Rotasi Voluntari terhadap Kualitas Audit

The debate about the enactment of auditor partner rotation and audit tenure restriction their effect on quality still leave questions, because several studies have found inconsistent results. This study aims to provide empirical evidence moderating committee relationship quality, which may caused inconsistency previous studies. uses data from manufacturing companies listed Indonesia Stock Exchange (IDX) for 2017 2019 using moderated regression analysis (MRA). results show that has an important role in influencing it significantly moderates mandatory quality. Those effects tend reduce those are related monitoring process.
 Keywords: Audit Committee; Tenure; Voluntary Rotation; Mandatory Rotation.