PENGARUH TENURE, UKURAN KAP DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT
Abstract: This study aimed to
empirically examine the effect of audit tenure, the size of the public
accounting firms, and auditor specialization on audit quality. The population
of the data is the entire manufacturing companies listed on the Indonesia Stock
Exchange in the period 2010 to 2012.
This study used purposive sampling method to select sample from the
population. Based on this method, sample of 193 manufacturing firms were
obtained from the period 2010-2012. The multiple linear regression was used to
analyse data. Proxy measurements for audit quality is using discretionary accrual
Kazsnik model (1999).
The results showed that audit tenure negatively affecting on audit
quality and auditor specialization positively affecting on audit quality, while
the size of public accounting firms has no effect on audit quality.
Penulis: Clinton Marshal
Panjaitan, Anis Chariri
Kode Jurnal: jpakuntansidd141137
