Pengaruh Fee Audit, Rotasi Kap, dan Reputasi Auditor Terhadap Kualitas Audit di Bursa Efek Indonesia  

Oleh:

Hartadi, Bambang

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Ekuitas: Jurnal Ekonomi dan Keuangan vol. 16 no. 01 (Mar. 2012), page 54-104.
Topik: Audit quality; audit fees; auditor rotation; auditor reputation
Fulltext: 6_pas.pdf (161.03KB)

Isi artikel

This study aimed to analysis the effect of audit fee, auditor rotation, and reputation of audit firm. Based on literature revie, it was hypothesized that audit fee, auditor rotation, and Reputation of audit firm have significant effect on audit quality. The data was financial statement from manufacturing firmof LQ-45 from 2004-2010 year. The results of statistical tests using multiple linear regression, there are evidences that Fee audit significant effect on audit quality, while the rotation and the reputation of the audit no significant effect on audit quality. There are several reasons why rotation and reputation did not affect audit quality. First possibility, caused by the reluctance of market participants to explore further whether the auditor who issued the opinion on the audited financial statements had actually experienced the rotation or not. Second possibility, market participants also never pay attention to whether the financial statements audited by an auditor who has a certain reputation or not. There are many things that need to consider for future research. Basically the market in Indonesia was largely considered capital gain, so it is less likely to use fundamental analysis (financial report) for consideration by taking action to sell or buy shares. If the market does not consider fundamental analysis exhibited significantly above, the actual market can also be said to be less attention to the audited (audit opinion).

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