PENGARUH AUDIT TENURE, REPUTASI AUDITOR, KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT(Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks KOMPAS100 Pada BEI Tahun 2012-2016)

Sendy, Rizaldi PENGARUH AUDIT TENURE, REPUTASI AUDITOR, KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT(Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks KOMPAS100 Pada BEI Tahun 2012-2016). Akuntansi.

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Abstract

The purpose of this study is to examine the influence of audit tenure, reputation of auditor, audit committee and audit fee on audit quality. Audit quality uses proxy current acrruals, while tenure is measured by counting the year in which the same auditors has made an engangement with the auditee, reputation of auditor is measured by dummy variable using the big four and non big four group of auditors, audit committee is measured by the percentage amount of the audit committee comparing to the number of commissioners and audit fee measured by professional fees account on financial statement. The population in this study consists of listed go public firm KOMPAS100 index on Indonesia Stock Exchange in year 2012-2016. Sampling method used is purposive sampling. In this research, the total of the sample is 135 from 27 firms on 5 years research. Multiple regression analysis used to be analysis technique. The empirical result of this study show that audit tenure and reputation of auditor had not significant influenced of audit quality. Meanwhile, audit committee and audit fee variable positively affects the audit quality. Keywords: audit quality, audit tenure, reputation of auditor, audit committee, audit fee.

Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: SENDY RIZALDI
Date Deposited: 07 Sep 2018 03:08
Last Modified: 07 Sep 2018 03:08
URI: https://repository.unja.ac.id/id/eprint/5069

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