PENGARUH UKURAN KAP DAN AUDITOR SPESIALISASI INDUSTRITERHADAP KUALITAS AUDIT PADA BUMN

MEKHA, RISA PUTRI AULIA (2014) PENGARUH UKURAN KAP DAN AUDITOR SPESIALISASI INDUSTRITERHADAP KUALITAS AUDIT PADA BUMN. Diploma thesis, Universitas Andalas.

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Abstract

This study aimed to examine the effect of the size of the public accounting firm and auditor industry specialization on audit quality in state-owned enterprises listed on the Ministry of State Enterprises 2010-2012. In this study, there are two independent variables, namely the size of the firm and auditor industry specialization with three control variables are firm size, debt ratio and financial loss as well as the dependent variable is the quality of the audit. The sampling method used in this research is purposive sampling method. The number of populations found in this study were 135 companies that meet and then purposive sampling 36 companies. Type of regression model used in this study is multiple regression, and then to test in multiple regression studies using the Statistical Product and Service Solutions (SPSS) version 21.0 for windows using test T (partial). The results in this study show that by using T test (partial) variable size public accounting firm and auditor industry specialization has no effect on audit quality in state-owned enterprises. Keywords: size public accounting firm, auditor industry specialization, audit quality

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