Media Riset Akuntansi
Vol 8, No 2 (2018): AGUSTUS

PENGARUH REPUTASI AUDITOR DAN AUDIT TENURE TERHADAP KUALITAS AUDIT




Article Info

Publish Date
04 Aug 2022

Abstract

This study aims to measure and analyze the influence of auditor’s reputation and audit tenure on audit quality (empirical study on manufacturing companies listed on the Indonesia Stock Exchange period 2014-2016). The dependent variable used in this study is audit quality. The independent variables used in this study are auditor reputation and audit tenure. The populations used in this study are all companies engaged in the Indonesia Stock Exchange in 2014 until the year 2016 in a row. Technique of data retrieval is done by using purposive sampling method; data obtained as many as 177 samples that meet the criteria. Data analysis method used in this research is quantitative approach by using logistic regression. Secondary data is obtained from annual reports of manufacturing companies listed on the Indonesia Stock Exchange. Based on the research that has been done on manufacturing companies listed in Indonesia Stock Exchange, it can be concluded that the auditor's reputation has an effect on the quality of audit. while audit tenure does not affect on audit quality.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...