PENGARUH TENOR, UKURAN, DAN SPESIALISASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT
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Abstract
This study is to examine how far audit firm tenure, audit firm size and audit firm specialist influenced audit quality partially and simultaneously. This study used manufacturing companies in Indonesian Stock of Exhanges during period 2012-2016 as samples. Data analysis conducted with multiple regression models. The result proved that audit firm tenure, audit firm size and audit firm specialist influenced audit quality simultaneously. This study proved that audit firm tenure and audit firm specialist influenced audit quality partially, meanwhile audit firm size did not influenced audit quality.
Penelitian ini bertujuan untuk menguji sejauh mana tenor Kantor Akuntan Publik, ukuran Kantor Akuntan Publik, dan spesialisasi Kantor Akuntan Publik mempengaruhi kualitas audit baik secara parsial dan simultan. Penelitian ini dilakukan menggunakan sampel perusahaan manufaktur di Bursa Efek Indonesia pada periode 2012-2016. Analisis data dilakukan dengan model regresi berganda. Hasil penelitian ini membuktikan bahwa tenor Kantor Akuntan Publik, ukuran Kantor Akuntan Publik, dan spesialisasi Kantor Akuntan Publik secara simultan berpengaruh terhadap kualitas audit. Penelitian ini membuktikan bahwa tenor Kantor Akuntan Publik dan spesialisasi Kantor Akuntan secara parsial berpengaruh terhadap kualitas audit, sedangkan ukuran Kantor Akuntan Publik tidak berpengaruh terhadap kualitas audit.
Kata Kunci: tenor kantor akuntan publik, ukuran kantor akuntan publik, spesialisasi kantor akuntan publik dan kualitas audit.
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