Pengaruh audit tenure, rotasi audit, ukuran kap, dan ukuran perusahaan klien Terhadap kualitas audit

Priyanti, Desi Frida (2018) Pengaruh audit tenure, rotasi audit, ukuran kap, dan ukuran perusahaan klien Terhadap kualitas audit. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study is to examine the influence of audit tenure, audit rotation, size of public accounting firm, and size of client company of audit quality. Audit quality’s proxy is earnings quality which is measured by the level of discretionary accrual model modified jones, while audit tenure is measured by counting the year in which the same auditors has made an engagement with the auditee, audit rotation and size of public accounting firm are measured by dummy variable, and size of client company is measured by the growth of total assets. The population in this study consists of listed go public service companies, especially the telecommunications and retail sectors in Indonesia Stock Exchange in year 2012-2017. Sampling method used is purposive sampling. In the research, the total of the sample is 30 companies, after data observation then, there are 73 samples that included outlier should be excluded from samples of observation. So, the final amounts of the sample are 107 data. Multiple linear regression used to be analysis technique. The empirical result of this study show that audit tenure, audit rotation, size of public accounting firm, and size of client company have significant influenced of audit quality. Audit tenure and size of public accounting firm have no significant effect on audit quality, while audit rotation and size of client company have positive effect on audit quality. Key words : audit tenure, audit rotation, size of public accounting firm, size of client company, and audit quality

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Jan 2019 01:55
Last Modified: 04 Jan 2019 01:55
URI: http://eprints.perbanas.ac.id/id/eprint/3696

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