PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
Abstract: The purpose of this
study is to examine the influence of audit fee, audit tenure and audit rotation
of audit quality. Audit quality uses proxy size KAP which is measured by dummy
variable and using the big four and non big four group of auditors, while
tenure is measured by counting the year in which the same auditors has made an
engangement with the auditee, audit rotation is measured by dummy variable.The
population in this study consists of listed go public firm manufactur in
Indonesia Stock Exchange in year 2008-2012. Sampling method used is purposive
sampling. In this research, the total of the sample is 645, after data
observation then, there are 415 samples that included outlier should be
excluded from samples of observation. so, the final amounts of the sample are
230 firms. Logistic regression used to be analysis technique. The empirical
result of this study show that audit fee, audit tenure, and audit rotation have
significant influenced of audit quality. Audit fee variable positively affects
the audit quality, audit tenure negatively affects the audit quality and audit
rotation postively affects the audit quality.
Penulis: Margi Kurnianingsih,
Abdul Rohman
Kode Jurnal: jpakuntansidd141004
