PENGARUH TENUR KAP, REPUTASI KAP DAN ROTASI KAP TERHADAP KUALITAS AUDIT
Abstract: The research’s
objective is to investigate the effect of accounting firms’tenure, reputation ,
and the rotation
of accounting firms
on audit quality.
This study uses 2008-2012 data from Indonesia Stock
Exchange and adopts Jones models to calculate discretionary accruals that has
been widelu used as proxy for audit quality. Multiple regression analysis
is applied on the data
. The result
shows that The
longer the tenure, the higher
accruals discretionary, companies audited by big four accounting firms have
higher discretionary accruals
, and firms
that experienced rotation
has highher discretionary accruals.
Keywords: accounting
firms’tenure, reputation of accounting firms , accounting firms’rotation, audit
quality, discretionary accruals
Penulis: Nurul Fitri Nadia
Kode Jurnal: jpakuntansidd150606
