PENGARUH KUALITAS AUDIT, SIKLUS OPERASI PERUSAHAAN, DAN SPESIALISASI INDUSTRI AUDIT, TERHADAP KUALITAS LAPORAN KEUANGAN

PERMATA, YULIUS (2016) PENGARUH KUALITAS AUDIT, SIKLUS OPERASI PERUSAHAAN, DAN SPESIALISASI INDUSTRI AUDIT, TERHADAP KUALITAS LAPORAN KEUANGAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Yulius Permata, 2016. Influence Audit Quality, Company Operation Cycle, and Audit Specialization Industry on Financial Report Quality. Every company listed on Indonesian Stock Exchange are required to prepare financial statements are reasonable with best quality of financial statement. So shareholders can make a good decisions on the basis of the company's financial statements. The purpose of this study to test the effect of Audit Quality,Company Operation Cycle, and Audit Specialization Industry on Financial R Quality. This study uses secondary data from the manufacturing company's financial statements and annual reports obtained from the Indonesia Stock Exchange (BEI) in 2015. The sample in this study amounted to 104 companies that qualify through purposive sampling method. This hypothesis research indicate audit quality, company operating cycle, and audit specialization industry has a significant partial impact on financial reporting quality, so it’s suggested that company can improve the quality of financial reports to improve audit quality by using KAP big four, increasing the operating cycle with the efficiency of accounts receivable and inventory, and using KAP at that specializes audit. Keywords: Audit Quality, Operation cycle, Specialization Audit, and Financial Report Quality

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