CD Tesis
Pengaruh Masa Perikatan Audit, Spesialisasi Industri Kap,Reputasi Kap dan Komite Audit Terhadap Kualitas Audit(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bei Tahun 2011-2014)
NASTIA PUTRI PERTIWI, NIM. 1310247116. The influence of The Audit Engagement, Industry Specialist of Public Accounting Firm, Reputation of Public Accounting Firm and The Audit Committee on Quality Audit, supervised and proctoring by Amir Hasan dan Hardi.
This research examines the influence of the audit engagement, industry specialist of public accounting firm, reputation of public accounting firm and the audit committee on quality audit. This study used three control variables, which are leverage, loss and cash flow operation.
The data used in this study are secondary data from financial statement of manufacturing companies which listed on bursa efek indonesia in 2011-2014. By purposive sampling method, this research used 92 firm samples. The technique for examining the hypothesis is multiple regression analysis.
The results show that the audit engagement and industry specialist of public accounting firm does not influence on audit quality, while reputation of public accounting firm and the audit committee have effect on audit quality. Of the three control variables used in this study, only leverage that effect on audit quality, while the other two variables, namely loss and cash flow from operation have no effect.
Kata kunci : The audit engagement, industry specialist of public accounting firm, reputation of public accounting firm, the audit committee, quality audit
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