PENGARUH MASA PENUGASAN DAN UKURAN KANTOR AKUNTAN PUBLIK PADA KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2007-2011)
Auditors play a role in preventing the occurrence of moral hazard in the financial statements of the company. When performing their duties, auditor must maintain independence in order to produce a quality audit. Two factors that may affect the independence of the auditor are audit tenure and the siz...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Summary: | Auditors play a role in preventing the occurrence of moral hazard in the financial
statements of the company. When performing their duties, auditor must maintain
independence in order to produce a quality audit. Two factors that may affect the
independence of the auditor are audit tenure and the size of public accounting
firm. Several previous researches that examined these factors showed different
results.
The purpose of this research is to demonstrate empirically the relation of audit
tenure and the size of public accounting firm upon audit quality. Audit quality is
measured using the earnings surprise benchmark, a way of measuring that
connecting audit quality with manager�s tendency in doing earnings management.
The population of this research is manufacturing companies listed in Indonesia
Stock Exhange (BEI) for the period of 2007-2011. By using purposive sampling,
113 manufacturing companies obtained as the research samples. The hypothesis
testing was conducted using logistic regression analysis in SPSS 19.0 for
Windows.
The result of this research has showed that audit tenure has a positive and
significant impact on audit quality, while the size of public accounting firm has a
negative and significant impact on audit quality |
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