PENGARUH ROTASI AUDIT AKUNTAN PUBLIK DAN ANNUAL FEE KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

• Main Authors: , Eko Suprapto, , Dr. Eko Suwardi, M.Sc
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/119230/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=59225
• Institution: Universitas Gadjah Mada

This study is aimed at examining the determinant factors for audit quality. Based on the literature review, the study hypothesized that audit partner�s adherence on audit rotation regulation, audit firm�s annual fees, and initial balance testing have positive effect on audit quality. Additionally, this study also hypothesized that audit tenure or the length of audit partner�s engagement has negative effect on audit quality. Different from the previous studies, this study use audit partner�s adherence on professional audit standard as the proxy for actual audit quality. The empirical results show that across models, audit firm�s annual fees and initial balance testing are the two determinant factors which provide positive effect on audit quality. Other results show that, audit partner�s adherence on audit rotation regulation and the length of audit partner�s engagement do not provide effect on audit quality. The meaning of those results show that audit rotation restriction until maximum three years does not provide effect on audit quality.