Pengaruh Tenur Audit , Ukuran KAP, Rotasi Audit, dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

Abstract

Audit quality is used to improve the credibility of financial statements of user s of accounting information so as to reduce the risk of non-credible information in the financial statements for user of financial statements. The purpose of this research is to obtain the empirical evidence about the effect of audit tenure, KAP size, audit rotation and size of company on audit quality of manufacturing company that listed in indonesian stock exchange. Audit tenure, KAP size, audit rotation and size of company as the independent variable. Audit Quality as the dependent variable. The data used in this research is the financial statement of manufacturing company listed on the Indonesian Stock Exchange (BEI) during the periode 2012 -2016. Data collecting method which used in this research is method purposive sampling that basic on criteria. Based on method purposive sampling, total sample is as much as 40 company. Hypothesis in this research are tested by logistic regression analytical method. The results show that the size of company and KAP size influence the audit quality. But for the audit tenure and audit rotation no influence the audit quality.