Pengaruh Audit Tenure, Independensi Komite Audit, Reputasi Auditor dan Ukuran Perusahaan terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
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Institusion

Universitas Sumatera Utara

Author

Panjaitan, Mutiara Azmi

Subject

Audit Quality 

Datestamp

2018-12-14 01:31:14 

Abstract :
The purpose of this research is to find out and analyze the influence of audit tenure, audit committee independence, auditor reputation and company size on audit quality in banking companies listed in Indonesia Stock Exchange.. The population of this research is 43 banking companies listed in indonesia stock exchange in periodic 2012-2016. The sampling technique used is purposive sampling, obtained 30 companies sample which meet the criteria for five years observation with total 150 unit analysis. Data were obtained from audited financial statements and the independent auditor's report of the company samples downloaded from the website of the Stock Exchange that www.idx.co.id. The data technique analysis and testing hypothesis in this reseach were analyzed using logistic regression analysis. The results of this research shows that : (1) audit tenure doesn?t have significant effect on the audit quality, (2) audit committee independence doesn?t have significant effect on the audit quality, (3) audior reputation has significant effect on the audit quality, and (4) company size has significant effect on the audit quality.