ANALISIS PENGARUH AUDIT TENURE, AUDITOR SWITCHING, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT INDUSTRI MANUFAKTUR
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Aisyah Dayuni, .
Subject
HF5601 Accounting
Datestamp
2021-05-18 09:09:51
Abstract :
This research was conducted with the aim of seeing whether there is an influence between the variables of audit tenure, auditor switching, and accounting firm reputation on the audit quality of the manufacturing industry. The sample in this study consisted of 94 companies in the manufacturing sector listed on the Indonesia Stock Exchange in the 2017-2019 period, which were selected using purposive sampling technique. The test tool used in this study using SPSS 25. Then the analysis technique used to test the hypothesis is a logistic regression analysis model with a significance level of 5%. The results of this study indicate that (1) audit tenure does not have a significant effect on audit quality (2) auditor switching does not have a significant effect on audit quality (3) accounting firm reputation have a significant effect on audit quality.
This research was conducted with the aim of seeing whether there is an influence between the variables of audit tenure, auditor switching, and accounting firm reputation on the audit quality of the manufacturing industry. The sample in this study consisted of 94 companies in the manufacturing sector listed on the Indonesia Stock Exchange in the 2017-2019 period, which were selected using purposive sampling technique. The test tool used in this study using SPSS 25. Then the analysis technique used to test the hypothesis is a logistic regression analysis model with a significance level of 5%. The results of this study indicate that (1) audit tenure does not have a significant effect on audit quality (2) auditor switching does not have a significant effect on audit quality (3) accounting firm reputation have a significant effect on audit quality.
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