The effect of audit committee financial expertise, auditor specialists experience, and audit rotation on audit quality

This study aims to determine the effect of financial expertise of audit committee, specialist expertise of auditor, and audit rotation on audit quality. The method of determining the sample used is purposive sampling so that the sample obtained as many as 255 companies in the year 2014-2016. Independent variables in this research are financial expertise of audit committee, auditor specialist expertise, and audit rotation. The dependent variable in this research is audit quality which has a proxy with earnings management. The hypothesis in this study was tested by ordinary least square regression. The study found that audit committee financial expertise has no significant effect on audit quality. The specialist expertise of auditors has a positive and significant impact on audit quality. Audit rotation of both public accounting firms and public accountants has no significant effect on audit quality.