Abstract
This study aims to examine the effect of audit quality determination factors which consist of restatement, small profit, prior roa meet, going concern opinion and type 1 error going concern opinion on audit quality. This research was conducted on BUMN companies in Indonesia in 2015-2019 and the research sample was determined using the purposive sampling method so that 46 sample companies were obtained. The results show that companies that do restatement do not have a worse audit quality than those that do not restate, companies that are categorized as small profit do not have audit quality that are worse than those that are not categorized as small profit, companies that are categorized as prior-roa meet do not have audit quality that is worse than those who are not categorized as prior roa meet, auditors who provide going concern opinions do not have better audit quality than those who do not provide going concern opinions and auditors who make type 1 errors going concern opinions do not have worse audit quality than those who do not commits a type 1 error of going-concern opinion.
Highlights
PENDAHULUAN Berkembangnya dunia ekonomi dan bisnis diikuti dengan tuntutan atas permintaan laporan keuangan yang semakin meningkat oleh para pengguna laporan keuangan
This study aims to examine the effect of audit quality determination factors which consist of restatement, small profit, prior roa meet, going concern opinion and type 1 error going concern opinion on audit quality
The results show that companies that do restatement do not have a worse audit quality than those that do not restate, companies that are categorized as small profit do not have audit quality that are worse than those that are not categorized as small profit, companies that are categorized as prior-roa meet do not have audit quality that is worse than those who are not categorized as prior roa meet, auditors who provide going concern opinions do not have better audit quality than those who do not provide going concern opinions and auditors who make type 1 errors going concern opinions do not have worse audit quality than those who do not commits a type 1 error of going-concern opinion
Summary
Variabel Penelitian dan Pengukuran Kualitas Audit Kualitas audit diukur dengan menggunakan akrual diskresioner dengan model Jones (1991) yang telah dimodifikasi oleh Dechow (1995). Small Profit Untuk mengukur variabel small profit ini, penelitian ini menggunakan variabel dummy, dimana apabila ROA berada diantara 0%-5% maka mendapatkan skor 1, jika sebaliknya akan mendapatkan skor 0. Variabel Prior ROA Meet diukur dengan menggunakan variabel dummy, dimana jika perubahan ROA tahun-ke-tahun berada diantara 0%-1%, maka diberi skor 1, jika tidak diberi skor 0. Kesalahan Tipe 1 Dalam Opini Going Concern Variabel ini diukur dengan menggunakan variabel dummy, dimana diberikan nilai 1 apabila auditor mengeluarkan opini audit going concern dan emiten tidak menyatakan pailit pada tahun berikutnya dan sebaliknya akan diberikan nilai 0.
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