PENGARUH AUDIT TENURE, REPUTASI KANTOR AKUNTAN PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KUALITAS AUDIT
Abstract
This research aims to analyze the impact of audit tenure, audit firm reputation and company’s age on the audit quality. The sample of this research ware sevral annual reports of manufacture companies which registered in Indonesia Stock Exchange in 2015-2017. The sample was taken by purposive sampling method and 132 company was obtained. The analysis technique which used to examine was multiple linear regression analysis using SPSS 15.0.
Based on the analysis result, it found out that audit tenure and audit firm reputation did not influence to the audit quality significantly, meanwhile company’s age gave negative effect to the audit quality significantly.