DETAIL KOLEKSI

Pengaruh audit tenure, rotasi auditor, audit fee, dan spesialisasi auditor terhadap kualitas audit dengan reputasi kap sebagai variabel moderasi


Oleh : Eka Nurhasanah

Info Katalog

Nomor Panggil : 2018_TA_AK_023141108

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Harti Budi Yanti

Subyek : Auditing;The influence of audit tenure on audit quality

Kata Kunci : audit tenure, audit fee, auditor rotation, auditor specialization, reputation of public accounting f


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023141108_Halaman-judul.pdf 1186.12
2. 2018_TA_AK_023141108_Bab-1.pdf 774.18
3. 2018_TA_AK_023141108_Bab-2.pdf 1038.91
4. 2018_TA_AK_023141108_Bab-3.pdf 933.24
5. 2018_TA_AK_023141108_Bab-4.pdf 1156.85
6. 2018_TA_AK_023141108_Bab-5.pdf 612.4
7. 2018_TA_AK_023141108_Daftar-pustaka.pdf 524.88
8. 2018_TA_AK_023141108_Lampiran.pdf 1009.24

P Penelitian ini bertujuan memberikan bukti empiris tentang faktor-faktor yang mempengaruhi kualitas audit. Audit tenure diukur dengan menghitung jumlah tahun dimana auditor yang sama telah melakukan perikatan dengan klien. Audit fee diukur dengan biaya profesional yang dikeluarkan oleh perusahaan klien. Rotasi auditor, spesialisasi auditor dan reputasi KAP diukur dengan variabel dummy. Populasi penelitian ini adalah seluruh perusahaan properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Menggunakan pendekatan purposive sampling, terpilih 38 sampel perusahaan selama 3 tahun total 114 sampel data.Hasil penelitian menunjukan audit tenure, rotasi auditor, dan spesialisasi berpengaruh positif terhadap kualitas audit, sedangkan audit fee tidak berpengaruh terhadap kualitas audit, serta reputasi KAP sebagai variabel moderasi tidak mampu memperkuat pengaruh rotasi auditor, audit fee, dan spesialisasi terhadap kualitas audit.

T This study aims to provide empirical evidence about the factors that influence audit quality. The proxy of audit quality is using discretionary accruals Kasznik model (1999). Audit tenure is measured by the amount of years an auditor which audits the same client. Fee audit is measured by professional fees account of financial statement. Audit rotation, auditor specialization, and reputation of public accountants firm measured by using dummy variable. The population of this study is all property, real estate and building construction companies listed on the Indonesia Stock Exchange for the 2015-2017 period. Using a purposive sampling approach, 38 company samples were selected for 3 years totaling 114 data samples.The results showed that audit tenure, auditor rotation, and specialization had a positive effect on audit quality, while the audit fee had no effect on audit quality, and the reputation of public accounting firm as a moderating variable was not able to strengthen the influence of auditor rotation, audit fees, and specialization on audit quality.

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