PENGARUH AUDITOR SWITCHING, UKURAN PERUSAHAAN, SPESIALISASI INDUSTRI KAP, DAN CLIENT IMPORTANCE PADA KUALITAS AUDIT

Ni Kadek Sri Udayanti, Dodik Ariyanto
2017 E-Jurnal Akuntansi  
This study was purpose to determine the effect of auditor switching, firm size, audit firm industry specialization, and client importance on audit quality. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2013-2015. The total of manufacturing companies listed on the Stock Exchange in 2013-2015 as many as 143 companies . Based on the results of purposive sampling with criteria established acquired 89 companies in the sample. Observation
more » ... mple. Observation period for 3 years from 2013 to 2015, in order to obtain total observation as much as 267 companies. Data analysis used multiple linear regression. Results of the test showed that firm size and audit firm industry specialization affects on audit quality. Auditor Switching and client importance had no effect on audit quality.
doi:10.24843/EJA.2017.v20.i02.p08 doaj:22a2209219f349c5a3f9b002f1f257e5 fatcat:s5sj45joofg3rbvmvx75hypgdi