The Effect of Public Accounting Firm Rotation and Auditor Partner Rotation on Audit Quality (Empirical Study on Listed Banking Companies on the Indonesia Stock Exchange in 2015)

Tika, Gusmawarni (2017) The Effect of Public Accounting Firm Rotation and Auditor Partner Rotation on Audit Quality (Empirical Study on Listed Banking Companies on the Indonesia Stock Exchange in 2015). Diploma thesis, Universitas Andalas.

Preview	Text (Cover dan Abstrak) Abstrak.pdf - Published Version Download (196kB) | Preview
Preview	Text (Chapter I Pendahuluan) CHAPTER I Pendahuluan.pdf - Published Version Download (244kB) | Preview
Preview	Text (Chapter V Penutup) CHAPTER V Penutup.pdf - Published Version Download (224kB) | Preview
Preview	Text (Daftar Pustaka) Daftar Pustaka.pdf - Published Version Download (245kB) | Preview
	Text (Skripsi Fulltext) Skripsi Fulltext.pdf - Published Version Restricted to Repository staff only Download (2MB)

Abstract

This research is aimed to analyze and obtain empirical evidence on the effect of Public Accounting Firm rotation and auditor partner rotation on audit quality. Audit quality was measured by using the incident of financial restatements. The sample of this research was listed banking companies on the Indonesia Stock Exchange (IDX) in 2015. The data were collected by using purposive sampling method and 35 observation data were analyzed. This research utilized logistic regression as a main analysis tool. The results of logistic regression analysis show that the rotation of Public Accounting Firm has no significant effect on audit quality. While, the rotation of auditor partner has significant positive effect on audit quality. Keywords: Rotation of Public Accounting Firm, rotation of auditor partner, audit quality, and financial restatements.

Actions (login required)

View Item