FAKTOR-FAKTOR YANG MEMENGARUHI PERIKATAN AUDIT (Studi Empiris pada Perusahaan-Perusahaan yang Terdaftar sebagai Anggota BEI Periode 2009-2011)
The audit tenure between client and its auditor at the book year end, especially for companies that listed in Indonesia Stock Exchange is affected by some factors. This study examines these factors that affect audit tenure. This study explains that how auditor�s opinion, auditor and Big Four affec...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Summary: | The audit tenure between client and its auditor at the book year end, especially for companies that listed in Indonesia Stock Exchange is affected by some factors. This study examines these factors that affect audit tenure. This study explains that how auditor�s opinion, auditor and Big Four affect the audit tenure.
First result explains that auditor�s opinion has no impact to the audit tenure. Another result is auditor�s dependence to the client affects the audit tenure. This study also finds that Big Four is the better options for the client in audit engagement decision.
The conclusion is auditor�s opinion has no effect when auditor pursues their importance to the client. This study also concludes that auditor that they have no importance to the client, they will rotate from their firm to another. The final result is Big Four dominates the audit tenure to the clients in Indonesia. |
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