PENGARUH AUDIT TENURE, SPESIALISASI KANTOR AKUNTAN PUBLIK DAN UKURAN PERUSAHAAN TERHADAP TERHADAP KUALITAS AUDIT
Abstract: This study aims to
analyze and provide empirical evidence of the influence of audit tenure,
specialization of audit firm, firm size to audit quality. Audit quality is
measured by earnings surprise benchmark. This
approach was adopted by
Rossieta and Wibowo
from one of
Carey and Simnett
audit quality analysis models. Hypothesis (1) Audit tenure
positively affect to the audit quality, (2) Specialization of audit firm positively
affect to the audit quality, (3) Firm Size positively affect to the audit
quality.
The research used 273 manufacturing companies listed on Bursa Efek
Indonesia (BEI) from 2010 – 2012.Determination of the sample using purposive
sampling method. Data from this study were obtained from financial statements
of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesian
Capital Market Directory. To analyze the effect of independent variable on the
dependent variable, data were analyzed by logistic regression analysis.
The result shows that audit tenure and industry specialization of audit
firm have positive and significant effect to the audit quality, and firm size
doesn’t has significant effect to the audit quality.
Keywords: audit tenure,
specialization of audit firm, firm size, audit quality, earnings surprise
benchmark
Penulis: Yavina Nugrahanti,
Darsono
Kode Jurnal: jpakuntansidd140965
