Pengaruh Audit Tenure, Rotasi Kap, Ukuran Perusahaan, dan Ukuran Kap terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015)
Andrian, Ria Rizky
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The purpose of this research is to examine the effect of audit tenure, KAP rotation, firm size, and KAP size to audit quality. The population in this study is manufacturing companies listed on the BEI period 2012-2015. Total sample of research is 108 companies determined by purposive sampling. Data analysis was done by logistic regression. The results of this study show that audit tenure, KAP rotation has significant effect on audit quality, while firm size and KAP size have no effect on audit quality.