PENGARUH REPUTASI AUDITOR TERHADAP KUALITAS AUDIT PERUSAHAN YANG TERDAFTAR DI BEI Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Santoso, Budi
Subject
H Social Sciences (General)
Datestamp
2021-06-05 01:28:31
Abstract :
This study aimed to see whether there is influence between auditor reputation variable to variable quality of the audit. Audit quality was assessed with a total accrual in the study. The population in this study is a listed company or listed on the Indonesia Stock Exchange (IDX) in 2012 and 2013 By using purposive sampling method, obtained a total sample of 347 companies which later became 165 companies after going through the process of transformation of the data. Based on the hypothesis testing using simple regression analysis with SPSS results obtained indicate that Auditor Reputation variable effect on Audit Quality variables.
Keywords : Auditor Reputation, Audit Quality, total accrual