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All Journal Wahana Riset Akuntansi Jurnal Dinamika Akuntansi Erudio: Journal of Educational Innovation Jurnal Terapan Abdimas AKUNTANSI DEWANTARA Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan JURNAL AKUNTANSI Jurnal Tunas Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Rahmawati Hanny Yustrianthe
Politeknik YKPN Yogyakarta
Arts Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Ilmiah Wahana Akuntansi

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KAJIAN EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT Anindita Astri Khairunisa; Rahmawati Hanny Yustrianthe
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 1 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

In this study that examined the factors that influence the Audit Quality in manufacturing firms 2010-2012. Independent variable is the size of the tenure audit and firm reputation. The purpose of this study is to analyze and demonstrate empirically the effect of tenure audi and firm reputation partially or simultaneously. The population in this research that companies listed in Indonesia Stock Exchange 2010-2012 period, a total of 34 manufacturing companies were taken by using purposive sampling. This data using secondary data with the method of data using logistic regression analysis. This research is expected to provide enter the public accounting firm that provides audit quality. And can be taken into consideration in making a firm decision to maximize firm value or wealth for shareholders. The results of this study indicate that the Audit tenure effect on audit quality. Public accounting firm's reputation effect on audit quality. The results of this test also suggested that both factors simultaneously affect the Audit Quality. Based on the adjusted R2 value of 13.6% indicates that only13.6% of audit quality variable described by audit tenure and reputation of the firm. While the remaining 86.4% is explained by other variables not examined in this study. Keywords: Tenure audit, firm reputation, audit quality
Co-Authors Abd. Rasyid Syamsuri Agus Kuntoro Andriono Eko Yuniarto Ani Sri Murwani Ani Sri Murwani Kumoro Kapti Anindita Astri Khairunisa Budhi Purwantoro Jati Budi Asmarawati Djaja Perdana Dwi Haryono Wiratno Dwi Haryono Wiratno Evi Grediani Evi Grediani Evi Grediani Fika Fiadicha Grediani, Evi Handayani Handayani Ida Yeni Fatniasih Maria Purwantini Maria Purwantini Maria Purwantini Matondang, Jessica Lorena Nanik Niandari Prameswari, Afina Survita Ronowati Tjandra Sufyana Mahmudah Widiana, Alfi Yanto Darmawan