PENGARUH MASA PERIKATAN AUDIT DAN UKURAN KAP TERHADAP KUALITAS AUDIT

Abstract

Case of accounting scandals has grown extensively, both in the developing country and a developed state. This involves financial reporting beginning with the practice of manipulation detection. One of these cases is the cause of poor quality if firm’s audits or Public Accountants. This study aimed to examine the effect of future audit engangements and the firm size on audit quality. Reseacrh object is a manufacturing company that is listed on Indonesia Stock Exchange. This research is an empirical study with purposive sampling data collection techniques. In this study here are three variables, which consist of two independent variables, time of the audit engangement, the firm size and the dependent variable is quality of audit and test equipment is use is logistic regression.

Based on the results of this study concluded that the period of the audit engangement and the firm size not a significant effect on audit quality, while the control variable is the logarithm of the firm’s assets natura significant effect on the quality of audit and control variable debt ratio no positif effect on audit quality.

Key words : audit tennoe, public accountant firm size and audit qualiaty.