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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
Nastia Putri Pertiwi
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Economics, Econometrics & Finance

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PENGARUH MASA PERIKATAN AUDIT, SPESIALISASI INDUSTRI KAP, REPUTASI KAP DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2011-2014) Pertiwi, Nastia Putri; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to determine effect of period audit engagements, industryspecialization accounting firm, accounting firms reputation and the audit committeeon audit quality. This study uses three control variables, namely leverage, LOSS andcash flow from operations. The data used in this research is secondary data derivedfrom the financial statements of companies listed on the Indonesia Stock Exchangein 2011-2014. By using purposive sampling, this study got 92 sample companies.The data analysis method used in this research is multiple linear regression. Theresults showed period audit engagements and industry specialization accountingfirm has no effect on audit quality, while the reputation of accounting firm and theaudit committee kualtitas affect the audit. Of the three control variables used in thisstudy, only a leverage effect on audit quality, while LOSS and cash flow fromoperation has no effect.Keywords: Period of the audit engagement, industrial specialties accounting firm,accounting firms reputation, the audit committee and audit quality.
PENGARUH KOMPETENSI, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SE SUMATERA) Restu Agusti; Nastia Putri Pertiwi
Jurnal Ekonomi Vol 21, No 03 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.238 KB) | DOI: 10.31258/je.21.03.p.%p

Abstract

The purpose of this research is to research the influence of competency level,auditor independency and profosionalism to the audit quality. Competency,independency and profosionalism are three characteristics that must be have bythe auditor.The population of this research is an external auditor. The sample that isresearched is auditor who works in public accounting that domiciled inSumatera.There are 163 questionnaires being spread. The returned questionnaireare 89. this research is used result test double regression linear, they are t testand F test.This research gives empirical research to support the competency influence,independency, profesionalism auditor to the audit quality partially andsimultaneously.Kata Kunci : Audit quality, competency, independency, profesionalism
Co-Authors Amir Hasan Restu Agusti