PENGARUH AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

Murti, Retno (2014) PENGARUH AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

RETNO MURTI 2014 8335129119. INFLUENCE OF AUDIT TENURE AND AUDIT FIRM SIZE ON AUDIT QUALITY. This study examines the influence of audit tenure and audit firm size on audit quality. Enron case that involves Arthur Andersen Firm causes changes to the audit practice such as limitations on the audit engagement (tenure) to the company that is being audited. Audit quality is measured by discretionary accruals, audit tenure is measured by counting the year in which the same KAP has made an engagement (tenure) with the auditee, audit firm size is measured by number of audit staff. This study is focused non-financial companies that has been listed on LQ45, on the Indonesia Stock Exchange during 2008 until 2012. The hypothesis testing in this study is using multiple regression analysis. The results of the test showed that audit tenure positively affects the audit quality that is equal to 4.6%, and audit firm size doesn’t affects the quality audit.

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