ABSTRAK
ANALISIS PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE, AUDITTENURE, DAN KARAKTERISTIK KOMITE AUDIT TERHADAP
AUDIT QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR
DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran kantor akuntan publik, audit fee, audit tenure, dan karakteristik komite audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Indikator karakteristik komite audit yaitu gender dan usia komite audit.
Populasi penelitian ini sebanyak 151 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 27 perusahaan sampel untuk 3 tahun pengamatan (2013 - 2015) dengan 81 unit analisis. Data penelitian diperoleh dari laporan keuangan yang telah diaudit, laporan auditor independen serta laporan tahunan dari perusahaan sampel yang diunduh dari wesite BEI yaitu www.idx.co.id. Teknik analisis data yang digunakan adalah analisis statistik deskriptif,analisis statistik regresi linear berganda, dan uji t.
Hasil dari penelitian ini menunjukkan bahwa (1) ukuran kantor akuntan publik berpengaruh positif dan signifikan terhadap kualitas audit, (2) audit fee
berpengaruh positif dan signifikan terhadap kualitas audit, (3) audit tenure
berpengaruh negatif tetapi tidak signifikan terhadap kualitas audit, (4) gender
komite audit berpengaruh negatif dan signifikan terhadap kualitas audit, (5) usia komite audit berpengaruh negatif tetapi tidak signifikan terhadap kualitas audit.
Kata Kunci : Ukuran KAP, Audit Fee, Audit Tenure, Gender Komite Audit, Usia Komite Audit, dan Kualitas Audit.
ABSTRACT
THE ANALYSIS EFFECT OF AUDIT FIRM SIZE, AUDIT FEE, AUDIT TENURE, AND CHARACTERISTICS OF COMMITTEE ON AUDIT
QUALITY OF MANUFACTURING COMPANY THAT LISTED IN INDONESIAN STOCK EXCHANGE
This study aimed to determine and analyze the effect of audit firm size, audit fee, audit tenure, and characteristics of committee audit on audit quality of manufacturing company that listed in Indonesian Stock Exchange. Indicators of the audit committee characteristics, namely gender and age of the audit committee.
The study population by 151 manufacturing companies. The sampling method used is purposive sampling, in order to obtain a sample of 27 companies for 3 years of observation (2013-2015) with 81 units of analysis. Data were obtained from audited financial statements, the independent auditor's report and the annual report of the company samples downloaded from the website of the Stock Exchange that www.idx.co.id. Data analysis technique used is descriptive statistical analysis, linear regression statistical analysis, and t test.
The results of this study indicate that (1) audit firm size have a positive effect and a significant influence on audit quality (2) audit fee have a positive effect and a significant influence on audit quality (3) audit tenure have a negative effect but did not have a significant influence on audit quality (4) gender audit committee have a negative effect and a significant influence on audit quality (5) age audit committee have a negatif effect but did not have a significant influence on audit quality
Keywords : Audit Firm Size, Audit Fee, Audit Tenure, Gender of Audit Committee, Age of Audit Committee, and Audit Quality.
