Agregat: Jurnal Ekonomi dan Bisnis
Vol. 1 No. 2 (2017): September

Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections

Sepky Mardian (Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI))

Article Info

Publish Date
30 Sep 2017

Abstract

This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.

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Journal Info
Agregat: Jurnal Ekonomi dan Bisnis
Website

Abbrev

agregat

Publisher

Universitas Muhammadiyah Prof. Dr. Hamka

Subject

Economics, Econometrics & Finance

Description

Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. Agregat: Jurnal Ekonomi dan Bisnis ...