PENGARUH AUDIT TENURE DAN LOWBALLING TERHADAP PEMBERIAN OPINI AUDIT

Abstract

The main purpose of this study was to examine the influence of audit tenure and lowballing to the appropriation of audit opinion. Based on convenience sampling method. This study used a sample of 61 respondents who work as auditor in audit firm located in Jakarta and enrolled in Directory AP & KAP 2013 published by IAPI. This study used primary data with questionnaire. Auditor who participated in this research include partner, manager, supervisor, senior auditors and junior auditors who carry out work in the field of auditing The data was analyzed by multiple regression. The results indicates that the audit tenure didn't have an influence to the present of audit opinion. But lowballing had influenced to the present of audit opinion.