Kompleksitas Akuntansi dan Kualitas Audit: Peran Rotasi Mitra Audit dan Jasa Non-Audit sebagai Faktor Moderasi
DOI:
https://doi.org/10.70142/studiaekonomika.v23i2.302Keywords:
Kompleksitas pelaporan akuntansi, kualitas audit, rotasi mitra audit, jasa non-audit, independensi auditorAbstract
Penelitian ini bertujuan untuk mengkaji pengaruh kompleksitas pelaporan akuntansi terhadap kualitas audit dengan memperhatikan peran moderasi rotasi mitra audit dan penggunaan jasa non-audit. Melalui pendekatan kualitatif literatur review, penelitian ini menelaah berbagai studi terdahulu untuk mengeksplorasi hubungan antara faktor-faktor tersebut dalam konteks audit. Hasil penelitian menunjukkan bahwa kompleksitas pelaporan akuntansi dapat meningkatkan tantangan bagi auditor dalam menjaga kualitas audit. Sementara itu, rotasi mitra audit dapat memperbaiki independensi auditor, namun dapat menurunkan kualitas audit jika dilakukan terlalu sering. Penggunaan jasa non-audit, meskipun dapat memberikan wawasan tambahan, berpotensi menurunkan kualitas audit jika tidak diatur dengan ketat. Penelitian ini memberikan wawasan yang penting bagi praktisi dan pembuat kebijakan dalam mengelola faktor-faktor tersebut untuk meningkatkan kualitas audit.
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