Pengaruh Audit Tenure Dan Ukuran KAP Terhadap Kualitas Audit Pada Perusahaan Property Dan Real Estate Yang Terdaftar di Bursa Efek Indonesia
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Institusion
STIE Indonesia Banking School
Author
Laurentia, Carla
Subject
HF5601 Accounting
Datestamp
2024-07-17 05:37:14
Abstract :
Property and real estate is one of those several sectors that has a good prospect in this past years. This situation makes property and real estate become a prime investment target by investors. As the basis for investors? decision making, a financial statement must be reliable and relevant. Therefore, the quality of an audit is very important to ensure that financial statement can be trusted by investor, public or other third parties. The purpose of this study is to find empirical evidence regarding the effect of audit tenure and public accounting firms size on audit quality. Samples of this study are listed companies of property and real estate industry in Indonesia Stock Exchange for the year of 2008-2012, which classified by purposive sampling method. Independent variables that used on this study are audit tenure (partner tenure and firm tenure) and public accounting firm size. Proxy of audit quality as the dependent variable uses earning management which measured by Modified Jones Model. The analysis model of this study uses multiple linear regression analysis. The results were as follows : (1) partner tenure significantly affect the audit quality ; (2) firm tenure does not significantly affect the audit quality ; (3) public accounting firm size does not significantly affect the audit quality. Keywords: Audit Tenure, Public Accounting Firms Size, Audit Quality.
Property and real estate is one of those several sectors that has a good prospect in this past years. This situation makes property and real estate become a prime investment target by investors. As the basis for investors? decision making, a financial statement must be reliable and relevant. Therefore, the quality of an audit is very important to ensure that financial statement can be trusted by investor, public or other third parties. The purpose of this study is to find empirical evidence regarding the effect of audit tenure and public accounting firms size on audit quality. Samples of this study are listed companies of property and real estate industry in Indonesia Stock Exchange for the year of 2008-2012, which classified by purposive sampling method. Independent variables that used on this study are audit tenure (partner tenure and firm tenure) and public accounting firm size. Proxy of audit quality as the dependent variable uses earning management which measured by Modified Jones Model. The analysis model of this study uses multiple linear regression analysis. The results were as follows : (1) partner tenure significantly affect the audit quality ; (2) firm tenure does not significantly affect the audit quality ; (3) public accounting firm size does not significantly affect the audit quality. Keywords: Audit Tenure, Public Accounting Firms Size, Audit Quality.
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