| dc.contributor |
Fakultas Ekonomi |
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| dc.contributor |
|
|
| dc.creator |
Astri, Widya |
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| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2018-01-28 |
|
| dc.date.accessioned |
2019-09-12T07:05:14Z |
|
| dc.date.available |
2019-09-12T07:05:14Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10328 |
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| dc.identifier.uri |
http://hdl.handle.net/123456789/24903 |
|
| dc.description |
Abstract. The purpose of this study was to find empirical evidence of the factors that affect the quality of audits to companies in Indonesia. The data used are manufacturing company data listed on Indonesia Stock Exchange (IDX) in 2010-2015. The variables used in this research are Tenure Audit, Public Accounting Firm Size, Public Accounting Firm Reputation, and Audit Quality as well as Company Size and Leverage as control variables. By using purposive sampling method were 114 research samples found with 19 sample companies. Hypothesis testing in this study used multiple regression analysis with SPSS edition 22. The results of research are as follows: (1) Tenure Audit has positive effects on audit quality, (2) Public Accounting Firm size has positive effects on audit quality, (3) Public Accounting Firm reputation has positive effects on audit quality. Keywords: Audit Quality, Audit Tenure, Public Accounting Firm Size, Public Accounting Firm ReputationAbstrak. Penelitian ini bertujuan untuk menemukan bukti empiris mengenai faktor-faktor yang mempengaruhi kualitas audit pada perusahaan di Indonesia. Data yang digunakan adalah data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010-2015. Variabel yang digunakan dalam penelitian ini adalah Audit Tenure, Ukuran KAP, Reputasi KAP, dan Kualitas Audit serta Ukuran Perusahaan dan Leverage sebagai variabel kontrol. Dengan menggunakan motode purposive sampling diperolehlah 114 sampel penelitian dengan 19 sampel perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda dengan aplikasi SPSS edisi 22. Hasil penelitian adalah sebagai berikut : (1) Audit Tenure berpengaruh positif terhadap kualitas audit, (2) Ukuran KAP berpengaruh positif terhadap kualitas audit, (3) Reputasi KAP berpengaruh positif terhadap kualitas audit. Kata Kunci: Kualitas Audit, Audit Tenure, Ukuran KAP, Reputasi KAP |
|
| dc.description |
Abstrak : Penelitian ini bertujuan untuk menemukan bukti empiris mengenai faktor-faktor yang mempengaruhi kualitas audit pada perusahaan di Indonesia. Data yang digunakan adalah data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010-2015. Variabel yang digunakan dalam penelitian ini adalah Audit Tenure, Ukuran KAP, Reputasi KAP, dan Kualitas Audit serta Ukuran Perusahaan dan Leverage sebagai variabel kontrol. Dengan menggunakan motode purposive sampling diperolehlah 114 sampel penelitian dengan 19 sampel perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda dengan aplikasi SPSS edisi 22. Hasil penelitian adalah sebagai berikut : (1) Audit Tenure berpengaruh positif terhadap kualitas audit, (2) Ukuran KAP berpengaruh positif terhadap kualitas audit, (3) Reputasi KAP berpengaruh positif terhadap kualitas audit. Kata Kunci: Kualitas Audit, Audit Tenure, Ukuran KAP, Reputasi KAP The purpose of this study was to find empirical evidence of the factors that affect the quality of audits to companies in Indonesia. The data used are manufacturing company data listed on Indonesia Stock Exchange (IDX) in 2010-2015. The variables used in this research are Tenure Audit, Public Accounting Firm Size, Public Accounting Firm Reputation, and Audit Quality as well as Company Size and Leverage as control variables. By using purposive sampling method were 114 research samples found with 19 sample companies. Hypothesis testing in this study used multiple regression analysis with SPSS edition 22. The results of research are as follows: (1) Tenure Audit has positive effects on audit quality, (2) Public Accounting Firm size has positive effects on audit quality, (3) Public Accounting Firm reputation has positive effects on audit quality. Keywords: Audit Quality, Audit Tenure, Public Accounting Firm Size, Public Accounting Firm Reputation |
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| dc.format |
application/pdf |
|
| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10328/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/10328/2052 |
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| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 435-450 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 435-450 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Kualitas Audit, Audit Tenure, Ukuran KAP, Reputasi KAP |
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| dc.subject |
|
|
| dc.subject |
|
|
| dc.title |
Pengaruh Audit Tenure, Ukuran Kap dan Reputasi Kap terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2015) |
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| dc.title |
PENGARUH AUDIT TENURE, UKURAN KAP, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
kuantitatif |
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| dc.type |
|
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