Saputro, Hendra Kusuma (2017) Analisis Pengaruh Audit Tenure, Spesialiasi Auditor, Dan Reputasi Auditor Terhadap Kualitas Audit Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bei Tahun 2011-2015. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji bagaimana pengaruh audit tenure, spesialiasi audit, reputasi auditor terhadap kualitas audit yang diukur dengan akrual diskresioner model Kazsnik (1999) dengan memasukkan beberapa variabel kontrol yakni ukuran perusahaan, umur perusahaan, dan arus kas operasi. Selain itu, penelitian ini menguji bagaimana pengaruh beberapa variabel kontrol tersebut terhadap kualitas audit. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode purposive sampling. Total sampel penelitian ini adalah 180 laporan keuangan. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel audit tenure, spesialisasi audit, reputasi auditor, ukuran perusahaan, umur perusahaan, dan arus kas operasi secara simultan berpengaruh terhadap kualitas audit. Variabel audit tenure, spesialisasi audit, dan ukuran perusahaan secara parsial berpengaruh negatif terhadap kualitas audit. Variabel reputasi auditor dan arus kas operasi secara parsial berpengaruh positif terhadap kualitas audit. Sedangkan umur perusahaan tidak berpengaruh negatif terhadap kualitas audit.
English Abstract
This study examines the influence of audit tenure, audit specialization, and audit reputation on audit quality, which is measured using Kazsnik’s model of discretionary accruals (1999), by including control variables such as client size, firm age, and operating cash flow. This study also examines the influence of control variables on audit quality. The population of this study is manufacturing companies working in basic and chemical industry listed in the Indonesia Stock Exchange during 2011-2015. Using purposive sampling method, this study has selected 180 financial statements. The results of multiple linear regression analysis applied in this study show that audit tenure, audit specialization, auditor reputation, client size, firm age, and operating cash flow simultaneously influence audit quality. The variables of audit tenure, audit specialization, and client size negatively influence audit quality. The variables of audit reputation and operating cash flow positively influence audit quality. However, firm age does not influence the audit quality in basic industries and chemical companies listed in the Indonesia Stock Exchange in the period of 2011-2015.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/446/051708920 |
| Uncontrolled Keywords: | Kualitas audit, audit tenure, spesialiasi auditor, reputasi auditor, akrual diskresioner |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.48 Analitycal Accounting, Financial Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Sep 2017 01:23 |
| Last Modified: | 29 Aug 2023 00:57 |
| URI: | http://repository.ub.ac.id/id/eprint/2877 |
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