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BukuAnalisis Pengaruh Auditor Specialization Client Importance Dan Risiko Litigasi Terhadap Audit Delay Dan Dampaknya Terhadap Audit Quality
Bibliografi
Author: Devina ; Mukhlasin (Advisor)
Topik: Auditor Specialization; Client Importance; Litigation Risk; Audit Delay; Audit Quality
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016    
Jenis: Theses - Undergraduate Thesis
Fulltext: Devina's Undergraduate Theses.pdf (554.25KB; 93 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-6973
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
This research examines the effect of auditor specialization, client importance and risiko litigasi to audit delay, and the effect of audit delay to audit quality. In this research, auditor specialization is measured by market share. Client importance is measured by company size. Litigation risk is measured by the composite of five variables: beta, share turnover, liquidity, leverage, and company size. Audit delay is measured by number of days between the date of financial statement and the date of the auditors’ report. Audit quality is measured by big four or non-big four public accounting firm. This research uses two models. The first model analyzes the effect of auditor specialization, client importance and litigation risk to audit delay. The second model analyzes the effect of audit delay to audit quality. The first model uses 258 sample data and the second model uses 573 sample data of non-financial sector company listed in the Indonesia Stock Exchange (IDX) in 2011-2015.
The result shows that auditor specialization and client importance have negative effect on audit delay, whereas litigation risk has positive effect on audit delay. Moreover, the result also shows that audit delay has no effect on audit quality.
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