Last modified: 2020-01-31
Abstract
Abstrak
Penelitian ini memiliki tujuan untuk menguji faktor- faktor yang mempengaruhi kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Faktor-faktor yang mempengaruhi kualitas audit meliputi client importance, fee audit, spesialisasi auditor, auditor switching, dan opinion shopping. kualitas audit yang diproksi dengan earning surprises benchmark berfungsi sebagai variabel dependen. Sampel dipilih menggunakan metode purposive sampling dari 74 perusahaan manufaktur yang terdaftar di BEI selama periode tahun 2016-2018, menghasilkan 222 observasi perusahaan. Analisis data dilakukan dengan menggunakan metode regresi logistik. Hasil penelitian ini menunjukkan bahwa opinion shopping berpengaruh terhadap kualitas audit sedangkan client importance, fee audit, spesialisasi auditor, dan auditor switching tidak berpengaruh terhadap kualitas audit.
Abstract
This study aims to examine the factors that affect audit quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Factors that affect audit quality include client importance, audit fees, auditor specialization, auditor switching, and opinion shopping. Audit quality is proxy with earning surprises benchmarks function as the dependent variable. Samples were selected using a purposive sampling method from 74 manufacturing companies listed on the IDX during the 2016-2018 period, resulting in 222 company observations. Data analysis was performed using logistic regression methods. The results of this study indicate that opinion shopping affects audit quality while client importance, audit fees, auditor specialization, and auditor switching have no effect on audit quality.