ii ABSTRAK
“PENGARUH KARAKTERISTIK KOMITE AUDIT, STRES KERJA, PERGANTIAN AUDITOR DAN BIAYA EKSTERNAL AUDIT
TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTURYANG TERDAPAT
DI BURSA EFEK INDONESIA”
Penelitian ini bertujuan untuk menganalisis pengaruh dari gender, usia, waktu mengaudit, pergantian auditor dan biaya eksternal audit terhadap kualitas auditor. Beberapa penelitian sebelumnya mengenai kualitas auditormemperlihatkan hasil yang berbeda - beda. Oleh karena itu, penelitian lain perlu dilakukan untuk menguji ulang teori tentang kualitas auditor.
Populasi penelitian ini sebanyak 143 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah metode purposive sampling,
sehingga diperoleh 17 perusahaan sampel untuk 3 tahun pengamatan (2013 - 2015) dengan 51 observasi (pengamatan). Data penelitian diperoleh dari
perusahaan sampel yang diunduh dari websiteBursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik. Proses analisis data yang dilakukan terlebih dahulu adalah analisis deskriptif, analisis regresi logistik lalu kemudian pengujian hipotesis.
Hasil penelitian ini secara parsial menunjukkan bahwa pergantian auditor dan baiaya eksternal auditberpengaruh secara signifikan terhadap kualitas auditor. Sedangkan gender, usia dan waktu mengaudit tidak berpengaruh secara parsial terhadap Kualitas auditor . Hasil penelitian ini secara simultan gender, usia, waktu mengaudit, pergantian auditor dan biaya eksternal audit berpengaruh secara simultan terhadap kualitas audit.
Kata kunci : Kualitas Auditor, Gender, Usia, Waktu Mengaudit, Pergantian Auditor dan Biaya Eksternal Audit
iii ABSTRACT
"INFLUENCE CHARACTERISTICS OF THE AUDIT COMMITTEE, WORK STRESS, TURN THE EXTERNAL AUDITOR AND COST AUDIT OF THE
QUALITY OF AUDIT COMPANY MANUFACTURING CONTAINED IN INDONESIA STOCK EXCHANGE
This study aimed to analyze the influence of gender, age, time of audit, the change of auditor and the external costs of the audit to the quality of auditors. Some previous studies of the quality of auditors showed different results - different. Therefore, other studies need to be done to test the theory about the quality auditor.
The population of this study were 143 manufacturing companies. The sampling method used is purposive sampling method, in order to obtain a sample of 17 companies for 3 years of observation (2013-2015) with 51 observations (observation). Data were obtained from a sample of companies that are downloaded from the Indonesia Stock Exchange website. Data analysis technique used is descriptive statistical analysis and logistic regression analysis. The process of data analysis done first is descriptive analysis, logistic regression analysis and then test the hypothesis.
The results of this study indicate that the partial replacement of external auditors and audit baiaya significantly affect the quality of auditors. As for gender, age and time has no effect partial audit of the Quality auditor. The results of this study simultaneously gender, age, time of audit, the change of the external auditor and audit fees simultaneous effect on audit quality.
Keywords: Quality Auditor, Gender, Age, Time Auditing, Substitution External Auditor and Audit Fees
