Pengaruh audit tenure, professional fees, rotasi audit dan spesialisasi auditor terhadap kualitas audit
P Penelitian ini bertujuan untuk menguji pengaruh audit tenure, professional fees, rotasi audit dan spesialisasi auditor terhadap kualitas audit. Kualitas audit diukur dengan menggunakan akrual diskresioner model Kasznik (1999), audit tenure diukur dengan menghitung jumlah tahun di mana auditor yang sama telah melakukan perikatan dengan auditee, professional fees diukur dengan biaya profesional yang dikeluarkan oleh perusahaan klien, rotasi audit dan spesialisasi auditor diukur dengan variabel dummy. Populasi dalam penelitian ini adalah perusahaan jasa yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Pengambilan sampel menggunakan metode purposive sampling, jumlah 137 perusahaan dengan periode lima tahun. Metode analisis yang digunakan adalah regresi berganda. Berdasarkan penelitian ini disimpulkan bahwa audit tenure tidak berpengaruh signifikan terhadap kualitas audit, sedangkan professional fees dan rotasi audit memiliki pengaruh yang positif dan signifikan terhadap kualitas audit, dan spesialisasi auditor berpengaruh signifikan negatif terhadap kualitas audit.
T This study is designed to examine the influence of audit tenure, professional fees, audit rotation and auditor specialization on the audit quality. The proxy of audit quality is using discretionary accruals Kazsnik model (1999), audit tenure is measured by the amount of years an auditor which audits the same client, professional fees is measured by professional fees account on financial statement, audit rotation is measured by using dummy variable the score is one if client do auditor switching and zero if it doesn’t, and auditor specialization also measure by dummy variable, the score is one if client audited by auditor specialization and zero if it audited by non auditor specialization. The population is the listed service firm in Indonesia Stock Exchange during 2011-2015. Purposive sampling is used as a sampling method, the samples are 137 firms with the observation period of five years. The multiple linear regression was used to analyze data. The result showed, audit tenure have no influences to the audit quality, whereas professional fees and auditor rotation has positive significant effect on audit quality, and auditor specialization has negative significant effect on audit quality.