PENGARUH MASA PERIKATAN AUDIT, SPESIALISASI INDUSTRI KAP, REPUTASI KAP DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2011-2014)
Abstract: This study aimed to
determine effect of period audit engagements, industryspecialization accounting
firm, accounting firm's reputation and the audit committeeon audit quality.
This study uses three control variables, namely leverage, LOSS andcash flow from
operations. The data used in this research is secondary data derivedfrom the
financial statements of companies listed on the Indonesia Stock Exchangein
2011-2014. By using purposive sampling, this study got 92 sample companies.The
data analysis method used in this research is multiple linear regression.
Theresults showed period audit engagements and industry specialization
accountingfirm has no effect on audit quality, while the reputation of
accounting firm and theaudit committee kualtitas affect the audit. Of the three
control variables used in thisstudy, only a leverage effect on audit quality,
while LOSS and cash flow fromoperation has no effect.
Keywords: Period of the audit
engagement, industrial specialties accounting firm,accounting firm's reputation,
the audit committee and audit quality
Penulis: Nastia Putri Pertiwi,
Amir Hasan, Hardi
Kode Jurnal: jpakuntansidd160564
