PENGARUH MASA PENUGASAN KANTOR AKUNTAN PUBLIK, MASA PENUGASAN AKUNTAN PUBLIK, SERTA SPESIALISASI INDUSTRI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT
| Main Authors: | , ALDIENA BUNGA F, , Bambang Riyanto L.S., M.B.A., Ph.D, CMA |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/120086/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60094 |
Daftar Isi:
- Audit quality is influenced by the independence and competence of the audit firm and also auditor. This research is done to analyze the impact of audit firm tenure, auditor tenure, and audit firm industry specialization towards audit quality. Long audit tenure of both, auditor and audit firm, merely results in a deeper understanding about the client or entity, but on the other hand also threatens auditor independence. Audit firm industry specialization is appointed to be one of the factors increasing audit quality in terms of industry-specific knowledge owned by the audit firm. This research uses 36 manufacturing entities in financial distress listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in the year of 2004-2010. By using the propensity to issue a going-concern opinion as a proxy for audit quality, this research shows that audit firm tenure and audit firm industry specialization has no significant influence towards audit quality. Nevertheless, auditor tenure has a positive and significant effect towards audit quality.