PENGARUH TENUR KANTOR AKUNTAN PUBLIK, TENUR PARTNER AUDIT, AUDITOR SPESIALISASIASI INDUSTRI TERHADAP KUALITAS AUDIT (Pada Perusahaan Manufaktur yang Terdaftar di BEI)

Abstract

The success of a company in creating of their strategies, of course it is not escaping from the auditing quality outcome in the form auditing opinion. The auditing quality can be influenced by tenure of public office, tenure of auditing partner and specialization industrial auditor. Related to the problem mentioned above aims to investigate the empirical evidence the influence of tenure of public accounting, tenure of auditing partner and specialization industrial auditor toward the auditing quality. This research used sample is some companies fall into manufacture group listed on Indonesian Stock Exchange.

Taking sample of this research was done by using purposive sampling. The used data was secondary data. In this research used two categories of variables first, independent which consisted of tenure of public office, tenure of auditing partner and specialization industrial auditor, second, auditing quality.

The examination of hypothesis was done by using quantitative analysis of logistic binary regression. The result of hypothesis test result showed that tenure of public office, tenure of auditing partner and specialization industrial auditor did not have significant influence toward the auditing quality to the manufacture company listed on Indonesian Stock Exchange.

Key words:      Tenure of Public Office, Tenure of Auditing Partner, Specialization Industrial Auditor