PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK (KAP), KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
| Main Author: | Arisandhi, Trie |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1773/1/PENGARUH%20AUDIT%20TENURE%2C%20UKURAN%20KANTOR%20AKUNTAN%20PUBLIK%20%28KAP%29%2C%20KOMPETENSI%20DAN%20INDEPEN.pdf https://eprints.untirta.ac.id/1773/ |
Daftar Isi:
- This study aimed to clarify the effect of audit tenure, the size of the public accounting firm ( KAP ), the competence and independence of the audit quality in companies listed in Indonesia Stock Exchange. Cases involving Enron and Arthur Andersen Firm causes changes to auditing practices such as limiting future engagement ( tenur ) to the company being audited. Inconsistencies in the results of previous studies on the effect on audit quality tenur as Myers et al ( 2003), Alim et al (2007 ), Carey and Simnett (2006 ), Rossieta and Wibowo (2009 ) causing this issue has become an important topic to study. Samples are companies listed on the Indonesia Stock Exchange during the period 2010 - 2012, the total sample used was 39 samples. Purposive sampling method with the sampling criteria and the company never dilesting always issued financial statements during the period of observation. The analysis model used in this study is a multiple linear regression. Partially, not a significant difference between Audit Tenure , Size Public Accounting Firm ( KAP ) and the competence to audit quality but a significant difference between the independence of the audit quality of significance below 5 %.