PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN ANNUAL FEE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT
This study is aimed at examining the determinant factors for audit quality. Based on the literature review, the study hypothesized that audit partner�s adherence on audit rotation regulation, audit firm�s annual fees, and initial balance testing have positive effect on audit quali...
| Main Authors: | , |
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| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: |
| _version_ | 1797033108840644608 |
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| author | , Eko Suprapto , Dr. Eko Suwardi, M.Sc |
| author_facet | , Eko Suprapto , Dr. Eko Suwardi, M.Sc |
| author_sort | , Eko Suprapto |
| collection | UGM |
| description | This study is aimed at examining the determinant factors for audit quality. Based
on the literature review, the study hypothesized that audit partner�s adherence on
audit rotation regulation, audit firm�s annual fees, and initial balance testing
have positive effect on audit quality. Additionally, this study also hypothesized
that audit tenure or the length of audit partner�s engagement has negative effect
on audit quality. Different from the previous studies, this study use audit partner�s
adherence on professional audit standard as the proxy for actual audit quality.
The empirical results show that across models, audit firm�s annual fees and initial
balance testing are the two determinant factors which provide positive effect on
audit quality. Other results show that, audit partner�s adherence on audit rotation
regulation and the length of audit partner�s engagement do not provide effect on
audit quality. The meaning of those results show that audit rotation restriction
until maximum three years does not provide effect on audit quality. |
| first_indexed | 2024-03-13T22:49:01Z |
| format | Thesis |
| id | oai:generic.eprints.org:119230 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:49:01Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1192302016-03-04T08:34:16Z https://repository.ugm.ac.id/119230/ PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN ANNUAL FEE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT , Eko Suprapto , Dr. Eko Suwardi, M.Sc ETD This study is aimed at examining the determinant factors for audit quality. Based on the literature review, the study hypothesized that audit partner�s adherence on audit rotation regulation, audit firm�s annual fees, and initial balance testing have positive effect on audit quality. Additionally, this study also hypothesized that audit tenure or the length of audit partner�s engagement has negative effect on audit quality. Different from the previous studies, this study use audit partner�s adherence on professional audit standard as the proxy for actual audit quality. The empirical results show that across models, audit firm�s annual fees and initial balance testing are the two determinant factors which provide positive effect on audit quality. Other results show that, audit partner�s adherence on audit rotation regulation and the length of audit partner�s engagement do not provide effect on audit quality. The meaning of those results show that audit rotation restriction until maximum three years does not provide effect on audit quality. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Eko Suprapto and , Dr. Eko Suwardi, M.Sc (2013) PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN ANNUAL FEE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=59225 |
| spellingShingle | ETD , Eko Suprapto , Dr. Eko Suwardi, M.Sc PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN ANNUAL FEE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT |
| title | PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN
ANNUAL FEE KANTOR AKUNTAN PUBLIK
TERHADAP KUALITAS AUDIT |
| title_full | PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN
ANNUAL FEE KANTOR AKUNTAN PUBLIK
TERHADAP KUALITAS AUDIT |
| title_fullStr | PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN
ANNUAL FEE KANTOR AKUNTAN PUBLIK
TERHADAP KUALITAS AUDIT |
| title_full_unstemmed | PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN
ANNUAL FEE KANTOR AKUNTAN PUBLIK
TERHADAP KUALITAS AUDIT |
| title_short | PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN
ANNUAL FEE KANTOR AKUNTAN PUBLIK
TERHADAP KUALITAS AUDIT |
| title_sort | pengaruh rotasi audit akuntan publik dan annual fee kantor akuntan publik terhadap kualitas audit |
| topic | ETD |
| work_keys_str_mv | AT ekosuprapto pengaruhrotasiauditakuntanpublikdanannualfeekantorakuntanpublikterhadapkualitasaudit AT drekosuwardimsc pengaruhrotasiauditakuntanpublikdanannualfeekantorakuntanpublikterhadapkualitasaudit |