| dc.description.abstract | This study aimed to determine the effect of audit committee
characteristics, job stress, auditor switching and the audit fee to audit quality in
manufacturing company listed in Indonesia Stock Exchange between 2011 to
2013. Indicators of the audit committee characteristics, namely gender and age of
the audit committee, while the indicator work stress is the time to audit.
The study population by 138 manufacturing companies. The sampling
method used is purposive sampling, in order to obtain a sample of 17 companies
for 3 years of observation (2011-2013) with 51 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 and inferential statistical analysis with logistic regression
method.
The results of this study indicate that gender of the audit committee, age of
the audit committee and external audit fees have a positive effect, while a auditor
switching and time to audit have a negative effect on audit quality. Three of these
variables, namely age of the audit committee, auditor switching and the audit fees
have a significant effect and the other two variables, namely gender audit
committee and the time to audit did not have a significant effect on audit quality. | en_US |
