Pengaruh Audit Tenure, Audit Switching, Audit Capacity Stress, Ukuran Perusahaan, dan Independensi Komite Audit terhadap Kualitas Audit (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2009 – 2013)

Abstract

The objective of the research was to find out and to analyze some factors which influenced audit quality; i.e., audit tenure, audit switching, audit capacity stress, firm size, and the independence of audit committee. The research used secondary data. The population was all banking companies listed in BEI in the period of 2009-2013, and all of them were used as the samples. The independent variables were audit tenure, audit switching, audit capacity stress, firm size, the independence of audit committee, and the dependent variable was audit quality at the significance level of 5%. The result of the research showed that audit tenure had no significant influence on audit quality, audit switching had no significant influence on audit quality, audit capacity stress had no significant influence on audit quality, firm size had significant influence on audit quality, and the independence audit committee independence had no significant influence on audit quality of the banking companies listed in BEI.