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)

SULTHON, Muhajir and CAHYONOWATI, Nur (2015) 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). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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.

Item Type:Thesis (Undergraduate)
Additional Information:audit tenure, the rotation of the audit, the size of the public nature of accounting firms, audit committee, audit quality
Uncontrolled Keywords:audit tenure, the rotation of the audit, the size of the public nature of accounting firms, audit committee, audit quality
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46027
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Jul 2015 13:38
Last Modified:29 Jul 2015 13:38

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