Diyanti, Ayu Aris and -, Shinta Permata S., SE, MM (2019) Pengaruh Masa Perikatan Audit, Rotasi Kantor Akuntan Publik, Imbalan Jasa Audit, Ukuran Kantor Akuntan Publik Dan Spesialisasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Company management has a responsibility to run the company activities by reporting the results through financial statements. The role of auditor is needed to mediate management’s interest and share holder’s concern. Auditor is an independent part in giving opinion about information that contained in the financial statements through its audit quality. Audit quality can be reduced if the auditor isn’t independent anymore. This study aims to analyze the affect of audit tenure, accounting firm rotation, fee audit, accounting firm size, and auditor specialization to audit quality. Population of the research is manufacturing companies that listed on the Indonesia Stock Exchange for 2015-2017. The sample is taken by purposive sampling method and obtained 50 companies as samples. Data is tested using logistic regression. The results of this study indicate that accounting firm rotation, fee audit, and accounting firm size have no affect to audit quality, meanwhile the audit tenure and auditor specialization affect audit quality. Keywords: Audit quality, audit tenure, accounting firm rotation, fee audit, accounting firms size, auditor specialization.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Keywords: Audit quality, audit tenure, accounting firm rotation, fee audit, accounting firms size, auditor specialization. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AYU ARIS DIYANTI |
| Date Deposited: | 16 May 2019 07:24 |
| Last Modified: | 16 May 2019 07:24 |
| URI: | http://eprints.ums.ac.id/id/eprint/73039 |
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