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All Journal Jurnal SOLMA The Accounting Journal of Binaniaga Jurnal Ilmiah Binaniaga FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Akuntansi dan Governance Andalas
Purba, Darwin Marasi
Universitas Binaniaga Indonesia
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Pengaruh Kualitas Laba Terhadap Kualitas Audit dengan Rasio Keuangan sebagai Variabel Kontrol: 72 manufacturing sectors companies listed on the Indonesian Stock Exchange on 2017 Purba, Darwin Marasi
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.18

Abstract

This research aims to examine the effect of the earnings quality and financial ratio's consists of return on asset and leverage on the audit quality. Measurement of audit quality in this research using formulas of addition and non-weighted approach from the audit quality index obiter of accountant's office size, auditor fees, audit opinion, audit tenure, and auditor specialization. This study is causal research with a quantitative approach. The population in this research is manufacturing sector companies listed on the Indonesian Stock Exchange in 2017. The sampling technique used purposive sampling and counting in an amount of 72 companies. Data collected using literature study and documentation. Data obtained through www.idx.co.idand company official website. Methods of data analysis using multiple regression analysis models. These results of this study indicate that earnings quality and the financial ratio have significant effects simultaneously test on the audit quality. However, partial test results showed that earnings quality, return on assets, and leverage have a significat effect on the audit quality.
Co-Authors Ahmad Bihar Isyqi Chasanah, Ina Nikmatul Deska Teriana Dwi Ermayanti Susilo Eko Wicaksono Ina Nikmatul Chasanah Jhon Herlan Sianturi Mahendri, Wisnu Marsinem Oktavia Marpaung Rizki Ahmad Fauzi Rusmawan, Teddy Siti Maesaroh Supriyadi, Andhi Susilo, Dwi Ermayanti Talitha Zaidah Azmi Yansen Siahaan