PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT

Ade Irma; Fitria; Rispantyo; Rispantyo; Kristianto; Djoko

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logistic regresion at level significance 5%.The result of this research identify that audit tenure positive significant effect audit quality, where as auditor rotation, auditor reputation and auditor specialization not have anaffect to audit quality of the food and beverage firm listed on the Indonesia Stock Exchange.

🔖 Keywords

#audit tenure; auditor rotation; auditor reputation; auditor specialization; audit quality.

ℹ️ Informasi Publikasi

Tanggal Publikasi

28 May 2020

Volume / Nomor / Tahun

Volume 15, Nomor 4, Tahun 2020

📝 HOW TO CITE

Ade Irma, Fitria; Rispantyo, Rispantyo; Kristianto, Djoko, "PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 15, no. 4, May. 2020.

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