PENGARUH TENOR, UKURAN, DAN SPESIALISASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

Tjun Tjun
| Abstract views: 187 | views: 65

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. 



Keywords

Tenor Kantor Akuntan Publik; Ukuran Kantor Akuntan Publik; Spesialisasi Kantor Akuntan Publik; Kualitas Audit

Full Text:

PDF

References

Arens.Alvin A, Randal J. Elder and Mark S. Beasley (2008). Auditing and Assurance Services, An Integrated Approach.

Balsam.Steven, Jagan Krishnan, and Joon S. Yang (2003). Auditor Industry Specialization and Earnings Quality

Cameran.Mara, Annalisa Prencipe, and Marco Trombetta (2014). Mandatory Audit Firm Rotation and Audit Quality

Chen.Chih Ying, Chan Jane Lin and Yu Chen Lin (2004). Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?

Choudhury.Fayez (2016). Mandatory Audit Firm Rotation—Are We Going ‘Round in Circles?

Davis.Larry R, Billy Soo and Greg Trompeter (2000). Auditor Tenure, Auditor Independence and Earnings Management

DeAngelo.Linda Elizabeth (1981). Auditor Size and Audit Quality

Dechow (1994). Accounting earnings and cash-flows as measures of firm performance: the role of accounting accruals.

Dechow, Patricia M, Amy P. Hutton, Jung Hoon Kim and Richard G. Sloan (2011). Detecting Earnings Management: A New Approach

Fitriany, Sidharta Utama, Dwi Martani and Hilda Rosietta (2015). Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia

Fuerman.Ross D. and Michael Kraten (2008). Intra-Non-Big 4 Auditor Quality

Gavious.Elanit (2006). Alternative Perspectives to Deal with Auditors’ Agency Problem

Ghozali.Imam (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21

Herusetya.Antonius (2009). Pengaruh Ukuran Auditor dan Spesialisasi Auditor Terhadap Kualitas Laba

IAASB (2013). A Framework for Audit Quality

Jensen. Michael C and William H. Meckling (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure

Jones.Jennifer J (1991). Earnings Management During Import Relief Investigations

Kadir (2015). Statistika Terapan: Konsep, Contoh dan Analisis Data dengan Program SPSS/Lisrel dalam Penelitian.

Kallapur.Sanjay (2008). Audit Market Competition and Audit Quality.

Lobo.Gerald J and Jian Zhou (2006). Did Conservatism in Financial Reporting Increase after Sarbanes-Oxley Act? Initial Evidence.

Meza.Miguel Minutti (2010). Does Auditor Industry Specialization Improve Audit Quality?Evidence from Comparable Client.

Nata.Sisylia (2010). Audit Partner Tenure dan Audit Firm Tenure Terhadap Earnings Management Pada Perusahaan Manufaktur.

PT Bursa Efek Indonesia (2016). IDX Fact Book 2016

Public Company Accounting Oversight Board (2013). Discussion-Audit Quality Indicators

Maria R.L.A (2016). Audit Firm Rotation and Audit Quality

Sarwono, Jonathan (2013). 12 Jurus Ampuh SPSS untuk Riset Skripsi.

Sarwono, Jonathan (2006). Metode Penelitian Kuantitatif dan Kualitatif.

Siregar.Sylvia Veronica, Fitriany, Arie Wibowo dan Viska Anggraita (2011). Rotasi dan Kualitas Audit: Evaluasi atas Kebijakan Menteri Keuangan KMK No. 423/KMK.6/2002 tentang Jasa Akuntan Publik

Siregar.Sylvia Veronica, Fitriany Amarullah, Arie Wibowo & Viska Anggraita (2012). Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia

Tuanakotta.Theodorus M (2011). Berpikir Kritis Dalam Auditing

Wibowo.Arie dan Hilda Rossieta Ph.D (2009). Faktor-faktor Determinasi Kualitas Audit-Suatu Studi dengan Pendekatan Earnings Surprise Benchmark

Copyright (c) 2019 Jurnal Muara Ilmu Ekonomi dan Bisnis

Refbacks

  • There are currently no refbacks.