Avanti, Puteri Thea (2019) Determinan Kualitas Audit. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menginvestigasi secara empiris faktor-faktor yang mempengaruhi kualitas audit, dari perspektif auditor dan auditee. Faktor-faktor dari perspektif auditor meliputi masa perikatan audit (tenure), rotasi KAP, ukuran KAP; dan faktor-faktor dari perspektif auditee meliputi ukuran auditee dan sektor ekonomi auditee. Data panel yang diperoleh dari 438 perusahaan sampel penelitian dalam periode tahun 2015-2017 menjadi dasar penggunaan regresi dengan model Random Effect Model (REM). Hasil penelitian ini menunjukkan bahwa (1) dari perspektif auditor, variabel masa perikatan audit (tenure) berpengaruh negatif terhadap kualitas audit; dan variabel rotasi KAP dan ukuran KAP tidak berpengaruh terhadap kualitas audit, (2) dari perspektif auditee, variabel ukuran auditee berpengaruh negatif terhadap kualitas audit, dan variabel sektor ekonomi auditee tidak berpengaruh terhadap kualitas audit. Hasil penelitian diharapkan bermanfaat bagi (1) pembuat peraturan dan pembuat kebijakan dalam upaya penjaminan dan peningkatan kualitas jasa Akuntan Publik, (2) auditor dan Kantor Akuntan Publik sebagai bahan evaluasi untuk meningkatkan kinerjanya agar memperoleh hasil audit yang berkualitas.
English Abstract
This study aims to investigate empirically the factors that influence audit quality, from the perspective of auditors and auditees. Factors from the auditor's perspective include the tenure, KAP rotation, KAP size; and factors from the auditee perspective include the size of the auditee and the auditee economic sector. Panel data obtained from 438 research sample companies in the period 2015-2017 became the basis for the use of regression using the Random Effect Model (REM) model. The results of this study indicate that (1) from the auditor's perspective, the tenure audit variable has a negative effect on audit quality; and the KAP rotation and KAP size variables have no effect on audit quality, (2) from the auditee perspective, the auditee size variable has a negative effect on audit quality, and the auditee economic sector variable has no effect on audit quality. The results of the study are expected to be useful for (1) regulators and policy makers in efforts to guarantee and improve the quality of Public Accountants services, (2) auditors and Public Accounting Firms as evaluation materials to improve their performance in order to obtain quality audit results
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/20/051903457 |
| Uncontrolled Keywords: | Kualitas audit, masa perikatan audit (tenure), rotasi KAP, ukuran KAP, ukuran auditee, sektor ekonomi auditee, Audit quality, tenure, audit firm size, audit firm rotation, size of auditee, auditee economic secto |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 24 Oct 2019 08:25 |
| Last Modified: | 21 Oct 2021 04:00 |
| URI: | http://repository.ub.ac.id/id/eprint/170102 |
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