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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Economic Journal of Emerging Markets Jurnal Ekonomi Kuantitatif Terapan JAKPI Jurnal Pariwisata Pesona Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Applied Economics Wacana, Jurnal Sosial dan Humaniora Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Jurnal Ilmu Ekonomi dan Pembangunan Jurnal AKSI (Akuntansi dan Sistem Informasi) Bisma: Jurnal Bisnis dan Manajemen Journal of Innovation in Business and Economics Arthavidya Jurnal Ilmiah Ekonomi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara EkBis: Jurnal Ekonomi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Management - Small and Medium Enterprises (SME's) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Jurnal Ekonomi dan Binsis Contemporary Studies in Economic, Finance and Banking (CSEFB) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jejak: Jurnal Ekonomi dan Kebijakan

David Kaluge

Fakultas Ekonomi Dan Bisnis Universitas Brawijaya

Author-ID : 294956

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT Paputungan, Rahmita Dwinesia; Kaluge, David
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor?s opinion that explain a going concern of their client?s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010?2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.

PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT Rahmita Dwinesia Paputungan; David Kaluge
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor’s opinion that explain a going concern of their client’s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010–2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.

Co-Authors Achmad Usman Maulana Agus Suman Alan Smith Purba Aldila, Exi Alfarado, Rafael Amrullah, Muhammad Mukhlis Amrullah, Muhammad Mukhlis Anis Wijayanti Anis Wijayanti Antonius Nugroho Adi ARDIANSYAH ARDIANSYAH Athaya, Mahadiva Frylia Aviyanti, Richo Diana Birgitta Dian Saraswati Candra Fajri Ananda Chalid Husen Dias Satria Divya Ratna Nindita Dwidyah Rini, Ayu Dwiyoso, Hertoto Dyah Putri Sekar Arum Ekaviana, Dessy Ekawati, Marlina Fadilah, Anisa Fajriana, Nadia Fauzan Aryaputra Firnanda Novita R Fithri, Naylal Heni Pujiastuti Hernanda, Bima Hertanti Wahyurina Ida Ayu Purba Riani Idah Zuhroh Ivan Purnama Putera Jannah, Yana Raudhatul Jibril, Hadira Thumaninah Juniarti, Titin Kasnaeny Karim, Kasnaeny Khusnul Ashar Kristyanto, Visi Saujaningati Lila Rahajeng Majok, Alith Jacob Marius Robert Seran Markus, Morencia Maureen Inesella LT Muhammad Mahdi Muhammad Mahdi, Muhammad Munawar Ismail Nadia Fajriana Nadia Fajriana Nayaka Artha Wicesa Nindita, Divya Ratna Olivia Louise Eunike Tomasowa, Olivia Louise Eunike Paputungan, Rahmita Dwinesia Parinusa, Sisilia Maria Patricia Juan Aurellia Pradani, Amaretta Hanindya Pratama, Laode Ivan Putu Mahardika Adi Saputra Rachmasari, Annisa Rahajeng, Lila Rahmita Dwinesia Paputungan Ramadhani, Febrina Nur Ramadhany, Diwa Artha Ramadhany Richo Aviyanti Rofik, Mochamad Rudi Firmansah Santoso, Pramana Ridha Saputro, Arif Sari, Agatha Christy Permata Setyastrini, Ni Luh Putri Silvi Asna Prestianawati Sim, Yulia Melyanda Sir, Monsar Marito Smith, Alan Subhan Purwadinata Sudarnice, Sudarnice Susanto, M. Harri Trisna Trisna, Trisna Umiriyana, Umiriyana Uswatun Hasanah, Dinda Wahyudi Winda Sari Yogi Pasca Pratama, Yogi Pasca Yohanes Hadi Soesilo Yon Widiyono Yusi Pramandari Zuhdiyaty, Noor

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