PENGARUH TENOR, UKURAN, DAN SPESIALISASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

Abstract

This study is to examine how far audit firm tenure, audit firm size and audit firm specialist influenced audit quality partially and simultaneously. This study used manufacturing companies in Indonesian Stock of Exhanges during period 2012-2016 as samples. Data analysis conducted with multiple regression models. The result proved that audit firm tenure, audit firm size and audit firm specialist influenced audit quality simultaneously. This study proved that audit firm tenure and audit firm specialist influenced audit quality partially, meanwhile audit firm size did not influenced audit quality.