Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia

Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia

Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit quality. The audit quality is measured by four...

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Bibliographic Details
Main Authors: Fitriany Fitriany, Sidharta Utama, Dwi Martani, Hilda Rosietta
Format: Article
Language:Indonesian
Published: Petra Christian University 2015-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Audit Quality
Audit Rotation
Audit Tenure
Specialization
Quadratic model.
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19513

Internet

http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19513

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