PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN ANNUAL FEE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT
| Main Authors: | , Eko Suprapto, , Dr. Eko Suwardi, M.Sc |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/119230/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=59225 |
Daftar Isi:
- This study is aimed at examining the determinant factors for audit quality. Based on the literature review, the study hypothesized that audit partner�s adherence on audit rotation regulation, audit firm�s annual fees, and initial balance testing have positive effect on audit quality. Additionally, this study also hypothesized that audit tenure or the length of audit partner�s engagement has negative effect on audit quality. Different from the previous studies, this study use audit partner�s adherence on professional audit standard as the proxy for actual audit quality. The empirical results show that across models, audit firm�s annual fees and initial balance testing are the two determinant factors which provide positive effect on audit quality. Other results show that, audit partner�s adherence on audit rotation regulation and the length of audit partner�s engagement do not provide effect on audit quality. The meaning of those results show that audit rotation restriction until maximum three years does not provide effect on audit quality.