Abstract
The study aimed to empirically examine the effect of auditor rotation, audit reputation, and audit specialization on audit quality. The population of data is the entire manufacturing companies listed on the Indonesia stock Exchange in the period 2012 to 2015. Based on this method, sample of 104 manufacturing firms were obtained from the period 2012-2015. Proxy measurements for audit quality are using earning benchmark. The logistics regression was used to analyse data. The results showed that auditor rotation affecting on audit quality, auditor reputation affecting on audit quality, and auditor specialization affecting on audit quality.Keyword: auditor rotation, auditor reputation, auditor specialization, audit quality.
Highlights
The study aimed to empirically examine the effect of auditor rotation, audit reputation, and audit specialization on audit quality
The results showed that auditor rotation affecting on audit quality, auditor reputation affecting on audit quality, and auditor specialization affecting on audit quality
Pengaruh Rotasi Kantor Akuntan Publik dan Rotasi Akuntan Publik (Partner Auditor) Terhadap Kualitas Audit
Summary
Siregar (2011) dalam Perdana (2014) menyatakan bahwa peraturan rotasi auditor dibuat dengan tujuan meningkatkan kualitas audit. Pernyataan tersebut berdasarkan pada asumsi bahwa semakin lama hubungan antara auditor Publik) dengan kliennya akan mengurangi independensi auditor. Berdasarkan uraian tersebut, diperoleh hipotesis sebagai berikut : H1 : Rotasi auditor berpengaruh terhadap Kualitas Audit
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