Analisis Pengaruh Audit Tenure, Auditor Switching, dan Reputasi KAP terhadap Kualitas Audit Industri Manufaktur

Aisyah Dayuni, Yoyoh Guritno, Subur Subur

Abstract


This study aims to determine whether there is an influence between the variables of audit tenure, auditor switching, and accounting firm reputation on the audit quality of the manufacturing industry. In this study, the sample consisted of 94 companies in the manufacturing sector listed on the Indonesia Stock Exchange in the 2017-2019 period which were selected through purposive sampling technique with a total of 282 samples. This research uses SPSS 25 software as a test tool for processing data. Then the analysis technique used to test the hypothesis is the logistic regression analysis model with a significance level of 5%. The results of this research indicate empirically that (1) Audit tenure does not have a significant effect on audit quality; (2) Auditor Switching does not have a significant effect on Audit Quality; (3) Accounting firm reputation has a significant effect on Audit Quality.

Keywords


Audit Tenure; Auditor Switching; Accounting Firm Reputation; Audit Quality; Earnings Surprise Benchmark

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References


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