Pengaruh Rotasi Kantor Akuntan Publik dan Rotasi Akuntan Publik (Partner Auditor) terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013)
Abstract: The objective of
this research is to analyze the effect of rotation of audit firm (KAP) and
rotation audit partner (PA) on the audit quality. Audit quality is measured
using discretionary accruals. This research is based on previous research
conducted by Siregar et al (2011). The sample of this research was
manufacturing company which listed on the Indonesian Stock Exchange (BEI) in
the year 2010 to 2013. Data were collected by using purposive sampling method
and 298 observation data were analyzed. This study utilized linier regression
as a main analysis tool. The results of multiple regression analysis show that
the rotation of audit firm has a significant positive effect on audit quality.
While, the rotation of auditor partner has no a significant effect on audit
quality.
Keywords: Rotation of audit
firm, rotation of auditor partner, audit quality, and discretionary accrual
Penulis: Muhammad Adhi
Perdana, Agung Juliarto
Kode Jurnal: jpakuntansidd140911
