Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi

PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT

Ade Irma, Fitria (Unknown)
Rispantyo, Rispantyo (Unknown)
Kristianto, Djoko (Unknown)



Article Info

Publish Date
28 May 2020

Abstract

The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logistic regresion at level significance 5%.The result of this research identify that audit tenure positive significant effect audit quality, where as auditor rotation, auditor reputation and auditor specialization not have anaffect to audit quality of the food and beverage firm listed on the Indonesia Stock Exchange.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...