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

Ni Kadek Sri Udayanti; Dodik Ariyanto

doi:10.24843/EJA.2017.v20.i02.p08

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

Ni Kadek Sri Udayanti Fakultas Ekonomi dan Bisnis Universitas Udayana
Dodik Ariyanto Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstrak

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 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.

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Diterbitkan

2017-08-06

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UDAYANTI, Ni Kadek Sri; ARIYANTO, Dodik. PENGARUH AUDITOR SWITCHING, UKURAN PERUSAHAAN, SPESIALISASI INDUSTRI KAP, DAN CLIENT IMPORTANCE PADA KUALITAS AUDIT. E-Jurnal Akuntansi, [S.l.], v. 20, n. 2, p. 1073-1102, aug. 2017. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/27965>. Tanggal Akses: 14 oct. 2025 doi: https://doi.org/10.24843/EJA.2017.v20.i02.p08.

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