Analisis Determinan Kualitas Audit

Sendy Cahyadi, Cindy Marcellia Sudjoko

Abstract


Abstract

This research aims to analyze the effect of audit tenure, the size of the Public Accounting Firm, and rotation audit to audit quality. The population of this research is banks listed on the Indonesia Stock Exchange from 2009-2015. The data were analyzed by multivariate logistic regression. The results of this study prove that the variables that affect the audit quality only the size of the Public Accounting Firm, while audit tenure and audit rotation did not significantly affect audit quality

Abstrak

Penelitian ini bertujuan untuk membuktikan pengaruh masa penugasan audit, ukuran Kantor Akuntan Publik (KAP), dan rotasi audit terhadap kualitas audit. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009 hingga tahun 2015. Analisis data menggunakan analisis multivariat dengan regresi logistik. Hasil penelitian ini membuktikan bahwa variabel yang berpengaruh terhadap kualitas audit hanya ukuran KAP, sedangkan masa penugasan audit dan rotasi audit tidak berpengaruh terhadap kualitas audit.


Keywords


Audit Quality; Audit Tenure; Size of the Public Accounting Firm; Rotation of audit

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Member-of:

 

 Related image 

 

 

 Hasil gambar untuk google scholar          BASE Logo         image host image host Hasil gambar untuk logo mendeley   

 

Similarity Check Tools:

 

  

 This work is licensed under: