PENGARUH CLIENT IMPORTANCE, TENURE DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This purpose of the research to improved empirical influence effect client importance, tenure and specialization auditors to audit quality. The research have  used 64 companies listed in Indonesia Stock Exchange. The sampling process is done by using a purposive sampling method. Type of data used is secondary data obtained through published financial statements through the Indonesian Capital Market Directory and www.idx.co.id. of Data were used from the year 2010 - 2012 In this study, the two groups of variables . The first is the independent variable and consists of client importance, tenure and specialization auditors. The second is the dependent variable is the audit quality. The process of hypothesis testing is done by using the method of quantitative analysis using binary logistic regression model. Based on the results of hypothesis testing found that client importance, tenure and specialization auditors does not significantly influence the audit quality  on companies listed in Indonesia Stock Exchange.

Keyword      audit quality, client importance, tenure and specialization auditors