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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Cindy Marcellia Sudjoko
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Determinan Kualitas Audit Sendy Cahyadi; Cindy Marcellia Sudjoko
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 1 (2016)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

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Abstract

AbstractThis research aims to analyze the effect of audit tenure, the size of the Public Accounting Firm, and rotation audit to audit quality. The population of this research is banks listed on the Indonesia Stock Exchange from 2009-2015. The data were analyzed by multivariate logistic regression. The results of this study prove that the variables that affect the audit quality only the size of the Public Accounting Firm, while audit tenure and audit rotation did not significantly affect audit qualityAbstrakPenelitian ini bertujuan untuk membuktikan pengaruh masa penugasan audit, ukuran Kantor Akuntan Publik (KAP), dan rotasi audit terhadap kualitas audit. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009 hingga tahun 2015. Analisis data menggunakan analisis multivariat dengan regresi logistik. Hasil penelitian ini membuktikan bahwa variabel yang berpengaruh terhadap kualitas audit hanya ukuran KAP, sedangkan masa penugasan audit dan rotasi audit tidak berpengaruh terhadap kualitas audit.
Co-Authors Sendy Cahyadi