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Nurul Fitri Nadia, Nurul Fitri
Alumni Prodi Akuntansi, FEB Universitas Katolik Soegijapranata Semarang
Economics, Econometrics & Finance

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PENGARUH TENUR KAP, REPUTASI KAP DAN ROTASI KAP TERHADAP KUALITAS AUDIT Nadia, Nurul Fitri
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The research’s objective is to investigate the effect of accounting firms’tenure, reputation , and the rotation of accounting firms on audit quality. This study uses 2008-2012 data from Indonesia Stock Exchange and adopts Jones models to calculate discretionary accruals that has been widelu used as proxy for audit quality. Multiple regression analysis is applied on the data . The result shows that The longer the tenure, the higher accruals discretionary, companies audited by big four accounting firms have higher discretionary accruals , and firms that experienced rotation has highher discretionary accruals
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