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.