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  • 标题:PENGARUH TENUR AUDIT, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014)
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  • 作者:Irsyad Fauzan Prasetia ; Rozmita Dewi Yuniarti Rozali
  • 期刊名称:Jurnal ASET (Akuntansi Riset)
  • 印刷版ISSN:2086-2563
  • 电子版ISSN:2541-0342
  • 出版年度:2017
  • 卷号:8
  • 期号:1
  • 页码:39-50
  • DOI:10.17509/jaset.v8i1.4020
  • 出版社:Program Studi Akuntansi
  • 摘要:This study aims to find out how audit wells, audit rotation and reputation of KAP to audit quality at manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. The research method used in this research is a verifikatif method. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange since 2011 until 2014, while for sampling using purposive sampling method. The data used are secondary data collected by documentation technique. In analyzing the data, this research uses statistical test of panel data regression with common effect model. Based on the calculation of panel data regression analysis with the help of Eviews 9 software resulted that the reputation of KAP has a positive effect on audit quality, while audit and audit rotation have a negative effect on audit quality.
  • 关键词:audit audit; audit rotation; KAP reputation; and audit quality; tenur audit; rotasi audit; reputasi KAP; dan kualitas audit.
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