ANALISIS PENGARUH TENUR KANTOR AKUNTAN PUBLIK, REPUTASI KANTOR AKUNTAN PUBLIK, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2011-2013)

WAHONO, TRI HARI (2015) ANALISIS PENGARUH TENUR KANTOR AKUNTAN PUBLIK, REPUTASI KANTOR AKUNTAN PUBLIK, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2011-2013). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aimed to test the effect of Public Accountant Firm (KAP) tenure, reputation of KAP, and company scale toward audit’s quality. The backgrounds of this research were: 1) audit failure of a big KAP continued on litigation. 2) inconsistence result and few previous researches about tenure of KAP, reputation of KAP, and company scale toward audit’s quality. Therefore, this research is important to be discussed. Audit quality is measured by discretionary accrual. Tenure of KAP is measured using a KAP old company audit client in a row and if there is a change local partner but the affiliation is fixed it’s considered as the fixed tenure. Reputation of KAP is measured by the classification of KAP scale and measured by specialization. Company scale measured by natural logarithm of company’s total assets. This was quantitative research used secondary data of financial report from industrial consumer goods sector, listed in Indonesia stock exchange in 2011-2013. The sample selection of this research was purposive sampling and resulted 78 companies sample observations, tested using double regressionlinier. The result showed tenure of KAP doesn’t positive effect audit quality, reputation of KAP positive effect quality audit and company scale doesn’t positively effects audit’s quality.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Edi Joko Setyadi, SE., M.Si., Ak.
Uncontrolled Keywords: audit quality, tenure of KAP, reputation of KAP, company scale, discretionary accrual
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Danarto Kh
Date Deposited: 09 Dec 2017 01:25
Last Modified: 09 Dec 2017 01:25
URI: http://repository.ump.ac.id/id/eprint/6052

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