PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT
| Main Authors: | , Dika Karlinda Sari, , Dr. Eko Suwardi, M.Sc, 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/123294/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63405 |
Daftar Isi:
- This study aims to examine the factors that affect the quality of audit. Based on literature review, this study hypothesized that Audit Firm�s Affiliation, Audit Tenure, Industry Specialization, Professional Fee, and Audit Firm�s Size testing have positive effect On Audit Quality. Different from the previous studies, this study use Earning Surprise Benchmark as a proxy for actual audit quality. Empirical test results showed that in the model, Audit Firm�s Affiliation and Audit Tenure has do not provide effect on audit quality. Empirical test the other results show that industry specialization, professional fees, and Audit firm�s size has provide positive effect on audit quality. The meaning of those results show that Audit firm�s affiliation has no effect on audit quality and the restriction during the audit engagement (audit tenure) has no effect on audit quality.