PENGARUH AUDITOR TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012)
Abstract: The purpose of this
paper is to examine the influence of auditor tenure, audit firm size, and
client size on audit quality as measured by the level of discretionary accrual
on the manufacturing companies listed on the Indonesia Stock Exchange in 2010
until 2012. Auditor tenure, audit firm size, and client size as the independent
variables and the quality audit that proxied by discretionary accrual as the
dependent variable. This study used data of 69 manufacturing companies listed in
Indonesia Stock Exchange from 2010 until 2012. Data from this study were
obtained from annual report and auditing report of manufacturing firms which
drawn from the Indonesia Stock Exchange and Indonesian Capital Market
Directory. Determination of the sample using purposive sampling method. Type of
data are secondary data in the form of financial statement as the media
manufacturing companies. Data analysis tool is multiple linear regression
model. The results of this study indicate that auditor tenure and client size
have significant impact on audit quality as measured by the level of
discretionary accrual. Meanwhile audit firm size that proxied by BIG 4 auditor
and non BIG 4 auditor has no significant impact on audit quality as measured by
the level of discretionary accrual.
Penulis: Tifani Malinda Putri,
Nur Cahyonowati
Kode Jurnal: jpakuntansidd141026
