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

Authors

  • Fitria Ade Irma
  • Rispantyo Rispantyo
  • Djoko Kristianto

DOI:

https://doi.org/10.33061/jasti.v15i4.3740

Keywords:

audit tenure, auditor rotation, auditor reputation, auditor specialization, audit quality.

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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Published

2020-05-28

Issue

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

Section

Artikel

License

Copyright (c) 2020 Fitria Ade Irma, Rispantyo Rispantyo, Djoko Kristianto

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