ANALISIS PENGARUH AUDIT TENURE, ROTASI KAP, UKURAN KAP, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2008-2013)

Abstract

This study purposed to explore the empirical evidence regarding the effect of audit tenure, the rotation of the audit, the size of the public accounting firm, and audit committee on audit quality. This study uses three control variables which are firm size, firm risk, and growth of the company. This research refers to siregar et al. (2011), by adding the audit committee variable. The population of this study is all manufactur companies listed in Indonesia Stock Exchange 2008-2013. The sampling method in this research is random sampling. The criterias of the sample are manufacturing companies listed in Indonesia Stock Exchange on January 1, 2008 until December 31, 2013, and the company has a complete data for all variables measurement. The total sample consists to 71 companies. this study uses multiple regression. The results showed that audit tenure, audit rotation, the size of public accounting firm, and audit committee have a significant effect on audit quality. In this study audit tenure has a negative effect to the audit quality, it shows that longer audit tenure public acoounting produces better audit quality.