PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT
This study aims to examine the factors that affect the quality of audit. Based on literature review, this study hypothesized that Audit Firm�s Affiliation, Audit Tenure, Industry Specialization, Professional Fee, and Audit Firm�s Size testing have positive effect On Audit Quality. Different from...
| Main Authors: | , |
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: |
| _version_ | 1826046998555394048 |
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| author | , Dika Karlinda Sari , Dr. Eko Suwardi, M.Sc, CMA. |
| author_facet | , Dika Karlinda Sari , Dr. Eko Suwardi, M.Sc, CMA. |
| author_sort | , Dika Karlinda Sari |
| collection | UGM |
| description | This study aims to examine the factors that affect the quality of audit. Based on literature review, this study hypothesized that Audit Firm�s Affiliation, Audit Tenure, Industry Specialization, Professional Fee, and Audit Firm�s Size testing have positive effect On Audit Quality. Different from the previous studies, this study use Earning Surprise Benchmark as a proxy for actual audit quality. Empirical test results showed that in the model, Audit Firm�s Affiliation and Audit Tenure has do not provide effect on audit quality. Empirical test the other results show that industry specialization, professional fees, and Audit firm�s size has provide positive effect on audit quality. The meaning of those results show that Audit firm�s affiliation has no effect on audit quality and the restriction during the audit engagement (audit tenure) has no effect on audit quality. |
| first_indexed | 2024-03-13T23:02:50Z |
| format | Thesis |
| id | oai:generic.eprints.org:123294 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:02:50Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1232942016-03-04T08:32:33Z https://repository.ugm.ac.id/123294/ PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT , Dika Karlinda Sari , Dr. Eko Suwardi, M.Sc, CMA. ETD This study aims to examine the factors that affect the quality of audit. Based on literature review, this study hypothesized that Audit Firm�s Affiliation, Audit Tenure, Industry Specialization, Professional Fee, and Audit Firm�s Size testing have positive effect On Audit Quality. Different from the previous studies, this study use Earning Surprise Benchmark as a proxy for actual audit quality. Empirical test results showed that in the model, Audit Firm�s Affiliation and Audit Tenure has do not provide effect on audit quality. Empirical test the other results show that industry specialization, professional fees, and Audit firm�s size has provide positive effect on audit quality. The meaning of those results show that Audit firm�s affiliation has no effect on audit quality and the restriction during the audit engagement (audit tenure) has no effect on audit quality. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Dika Karlinda Sari and , Dr. Eko Suwardi, M.Sc, CMA. (2013) PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE 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=63405 |
| spellingShingle | ETD , Dika Karlinda Sari , Dr. Eko Suwardi, M.Sc, CMA. PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT |
| title | PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT |
| title_full | PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT |
| title_fullStr | PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT |
| title_full_unstemmed | PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT |
| title_short | PENGARUH AFILIASI, TENUR AUDIT, SPESIALISASI INDUSTRI, PROFESSIONAL FEE, DAN SIZE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT |
| title_sort | pengaruh afiliasi tenur audit spesialisasi industri professional fee dan size kantor akuntan publik terhadap kualitas audit |
| topic | ETD |
| work_keys_str_mv | AT dikakarlindasari pengaruhafiliasitenurauditspesialisasiindustriprofessionalfeedansizekantorakuntanpublikterhadapkualitasaudit AT drekosuwardimsccma pengaruhafiliasitenurauditspesialisasiindustriprofessionalfeedansizekantorakuntanpublikterhadapkualitasaudit |