Pengaruh Audit Tenure dan Reputasi Auditor Terhadap Kualitas Audit

Setiawan, Benny (2015) Pengaruh Audit Tenure dan Reputasi Auditor Terhadap Kualitas Audit. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aimed to knew the effect of tenure audit and auditor reputation on quality audit. Sample were consumer goods company. Sample selection technique used by purposive sampling. As many as 51 companies that met the reseacrh criteria. Audit tenure is measured using a scale interval. Auditor reputation is measured by using a dummy. Quality audit is measured using by total accrual. The method of analysis used in this study is multiple linear regresion analysis. The results of this research indicate that the auditor reputation affects quality audit. But, the results indicate that tenure audit does not affect the quality audit.

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