PENGARUH KARAKTERISTIK AUDITEE, TIPE KAP DAN UKURAN KOMITE AUDIT TERHADAP PENERIMAAN KUALIFIKASI AUDIT (Studi Empiris pada Perusahaan Manufaktur yang listing di BEI 2009-2011)

ADLI, SALVI (2013) PENGARUH KARAKTERISTIK AUDITEE, TIPE KAP DAN UKURAN KOMITE AUDIT TERHADAP PENERIMAAN KUALIFIKASI AUDIT (Studi Empiris pada Perusahaan Manufaktur yang listing di BEI 2009-2011). Diploma thesis, Universitas Andalas.

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Abstract

This research aims to analyze the influence of auditee characteristics, audit firm (KAP) type, and audit commite size against the probability of an audit qualification. The hypothesis that’s submitted are auditee characteristicssuch as liquidity, leverage, profitability, net profit per sales, KAP type, and audit commite size influence to probability the occurrence of audit qualification.The research uses 40 manufactures company that is listed in IDX 2009-2011, with the audit criterion that has listed in IDX before 1 January 2009,. Samples obtained by simple random sampling. Research data analyzed by logistic regression analysis.The result of this study are (1) liquidity does not affect the occurrence of audit qualification, (2) leverage influence the occurrence of audit qualification, (3) profitability does not affect the occurrence of audit qualification, (4) net profit per sales does not affect the occurrence of audit qualification, (5) KAP type does not affect the occurrence of audit qualification, (6) audit commite size does not affect the occurrence of audit qualification. Keywords: audit qualification, auditee financial characteristics, KAP type and audit commite size

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