ANALISIS PENGARUH AUDIT TENURE, UKURAN KAP DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT

SINAGA, Daud M.T. and GHOZALI, Imam (2012) ANALISIS PENGARUH AUDIT TENURE, UKURAN KAP DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The Quality of an audit process is very important to ensure that financial statement can be used as a basis for decision making and can be trusted by the public or other third parties. Many factors can affect audit quality both positively and negatively. Previous studies on the quality of audits found different results, so it need to be repeated to verify the theoritical research on audit quality. The purpose of this study is to find empirical evidence regarding the factors that affect the quality of audits on companies in Indonesia. The data used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) years 2006-2010. Research variables used were Audit Tenure, Audit Firm Size, Client Size and Audit Quality. By using logistic regression analysis with SPSS 16 application, this study tried to examine the influence of the Audit Tenure, Audit Firm Size and Client Size on Audit Quality. The results were as follows : (1) Audit Tenure does not significantly affect the quality of the audit, (2) Firm Size significantly affect the quality of the audit, (3) Client Size significantly influence the quality of the audit.

Item Type:Thesis (Undergraduate)
Additional Information:audit quality, audit tenure, audit firm size, client size, auditor rotation, independency.
Uncontrolled Keywords:audit quality, audit tenure, audit firm size, client size, auditor rotation, independency.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35698
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Jun 2012 09:07
Last Modified:29 Jun 2012 09:07

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