factors influencing audit opinion with materiality as moderation

The company will prepare financial reports as a form of accountability to stakeholders and other users of information, so that the information presented must be relevant and in accordance with applicable accounting standards. therefore, an auditor is needed to examine the financial statements prepared by the company. audit opinion is an important part of decision making by report users. this study aims to determine the effect of time budget pressure, audit tenure, and audit rotation on audit opinion with materiality as a moderating variable. this research was conducted at public accountant firm in medan city with a total of 25 public accountant firm with a population of all auditors at public accountant firm in medan city totaling 133 auditors. sampling uses probability sampling technique which provides an opportunity for the entire population to become a research sample. determination of the sample using the slovin formula, in order to obtain a sample of 100 auditor. data collection was carried out using a questionnaire technique. statistical test using structural equation modeling (sem) with partial least square (pls) approach. the results showed that time budget pressure, audit tenure and audit rotation had a significant effect on audit opinion, materiality was able to moderate the effect of audit rotation on audit opinion, while materiality was not able to moderate the effect of time budget pressure and audit tenure on audit opinion.