PENGARUH TENUR KAP, SPESIALISASI INDUSTRI KAP, UKURAN KAP, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012 - 2014)

Abstract

The purpose of this research is examining the influences of audit firm tenure, audit firm industry specialization, audit firm size, and client size on audit quality with audit fee as an intervening variable. Audit fee is proxied through natural logarithm of audit fee and audit quality is proxied through abnormal working capital accruals. The population in this study consist of all listed manufactured firm in Indonesia Stock Exchange in 2012 - 2014. Using purposive sampling, criteria for sample firm is a manufacturing firm must disclosed audit fee in their annual report. Total sample in this study are 113 data and analysis technique that used are multiple linear regression and path analysis with SPSS 22 application. The results were as follows : (1) Audit firm tenure haven’t significant effect both on audit fees and audit quality, (2) Audit firm industry specialization have positive and significant effect both on audit fees and audit quality, (3) Audit firm size have positive and significant effect on audit fees, but haven’t significant effect on audit quality, (4) Client size have positive and significant effect on audit fees and have negative and significant effect on audit quality, (5) Auit fee have positive and signficant effect on audit quality, (6) The influence of indirect effect of audit firm tenure and audit firm industry specalization on audit quality with audit fee as an intervening variable isn’t significant, (7) The influence of indirect effect of audit firm size and client size on audit quality with audit fee as an intervening variable is significant.