ANALISIS PENGARUH AUDIT SWITCHING, AUDIT TENURE, AUDIT DELAY, DAN OPINI AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Abstract

DEASY. Analysis on Effect of Audit Switching, Audit Tenure, Audit Delay, and Audit Opinion on the Audit Quality (Empirical Study on Banking Companies Listed in Indonesia Stock Exchange). Under the guidance of Taufikur Rahman,SE.,MBA. Accounting is a form of accountability and conveying financial information of a company or organization to parties concerned. However, the accounting report could potentially be affected by private interests, while the users of financial reports are very concerned to receive reliable financial reports. Therefore there is a need for an independent third party to mediate the two parties (agent and principal) with different interests. The independent party is an auditor who is responsible to provide assessment and opinion statement on the fairness of the financial report presented. DeAngelo (1981) defines audit quality as \"the probability of an auditor is able to find and report irregularity in client's accounting system�. This study is aimed to observe analysis on effect of audit switching, audit tenure, audit delay, and audit opinion on audit quality (empirical study on banking company listed in Indonesia Stock Exchange). By using samples from banking firms for the years of 2008-2012, the study found out that there is a significant effect between audit switching and audit tenure on audit quality, but for audit delay and opinion audit on audit quality there is no significant effect