Pengaruh Tenure, Rotasi Audit dan Spesialisasi Auditor Terhadap Kualitas Audit

Aldilla Agustira Eka Saputri, Ahmad Syaiful Hidayat A, Gina Harventy

Abstract


The purpose of this studi is to examine tge influence of audit tenure, audit rotation and auditor specialization toward audit quality. Audit quality is proxied by using a going concert of their client's entity. The used sample is manufacturing firms listed in Indonesia Stock Excange for the year 2010-2014. The used method  to determine sample is purposive sampling with judgement. The used samples are 112 companies. The used data are from annual report or financial report of the company from Indonesian Stock Excange. The result of this study shows that audit tenure and audit specialization have no affect to audit quality meanwhile audit rotation affect the audit quality.

Keywords


Audit Quality, Tenure, Audit Rotation, Auditor Specialization

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