Pengaruh Audit Tenur, Audit Fee dan Reputasi Kantor Akuntan Publik terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2013 - 2015)
Abstract
This article is the result of a research to determine the effect of audit tenure,
audit fee and reputation of public accounting firms on audit quality. Research with
a quantitative method based on a study of manufacturing companies was to
understand whether the factors affect the audit quality. The populations in this
research are all manufacturing companies listed in Indonesia Stock Exchange
(BEI). The sample that used is purposive sampling. There are 141 companies
listed in the Indonesia Stock Exchange (BEI), the author used 52 companies that
fit the criteria to be sampled in this research. The results of this study proved that
audit tenure, audit fee and reputation of public accounting firms has negative
influence on total accrual, where the low value of the total accrual is defined as
high audit quality, so then the audit tenure, audit fee and reputation of public
accounting firms has positive influence on audit quality.
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