Analisis Pengaruh Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit di Indonesia

Chairunissa Nindita, Sylvia Veronica Siregar




Abstract


This study aims to examine the effect of public accounting firm size, measured by number of partners, number of auditor staffs, number of clients, and public accounting firm’s revenue, on audit quality (measured by the accruals quality and going concern audit opinion). Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2006–2008 with total observations of 348 firm-years. Multiple regression and logistic regression is used for hypo­theses testing. The results show that for the entire samples as well as for two sub samples, the sub-samples of firms audited by Big 4 and sub-samples of firms audited by Non-Big 4, there are no significant effect of public accounting firm size on audit quality. Large accounting firms does not always produce high quality audit. Thus, audit quality of large and small accounting firms can be considered fairly uniform.


Keywords


Size of public accounting firm, audit quality, discretionary accruals, going concern opinion.

Full Text: PDF

The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

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