PENGARUH PROSES PENGADAAN JASA AUDIT, BIAYA JASA AUDIT, DAN SPESIALISASI AUDITOR DI BIDANG INDUSTRI KLIEN TERHADAP KUALITAS AUDIT DAN IMPLIKASINYA PADA KEPUASAN PENGGUNA JASA AUDIT (Survei pada Emiten Terdaftar di Bursa Efek Indonesia)
| Main Author: | Ida Rosnidah |
|---|---|
| Format: | Article Book eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2012
|
| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/971 |
Daftar Isi:
- Interest in audit quality significantly increased after the happening of financial scandals not only in Indonesia but also beyond the sea. The aim of this research are to analyze: 1) the relation between audit procurement and the audit fee with auditor industry specialization, 2)the influence of audit procurement, audit fee, and auditor industry specialization either, simultaneously and parsially to quality of audit, 3) the influence of audit procurement, audit fee, auditor industry specialization and audit quality either, simultaneously and parsially to auditee satisfaction. The method used in this research is explanatory with testing of hypothesis through Structural Equation Modeling ( SEM).The results of this research show that : 1) there is a positive relation between audit procurement and audit fee with auditor industry specialization, 2) Audit procurement, audit fee, and auditor industry specialization influencing positive significantly on audit quality, 3) audit procurement, audit fee, auditor industry specialization and audit quality influencing positive significantly auditee satisfation.