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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 1, November 2012, Hlm. 15-26

VARIABEL-VARIABEL YANG MEMPENGARUHI KUALITAS AUDIT PADA PERUSAHAAN NON KEUANGAN

ARIES JONATHAN

STIE Trisakti
aries@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/VARIABEL-VARIABEL YANG MEMPENGARUHI KUALITAS AUDIT PADA PERUSAHAAN NON KEUANGAN

ABSTRACT:

The purpose of this study is to assess some variables that affect the audit quality by analyzing the influence of public accounting firm size, public accounting firm’s reputation, firm size, sales changes, loss, rasio leverage, cash flow from operation, and public accounting firm’s rotation. This research used a sample of listed non financial companies firms in Indonesian Stock Exchange during 2007-2010. Dependent variable in this research is audit quality that measured by discretionary accruals. Multiple regression model is used to this study for analyzing. The results of this research indicate that firm size, rasio leverage, and cash flow from operation have influence to the audit quality. Otherwise, public accounting firm size, public accounting firm’s reputation, changes sales, loss and public accounting firm’s rotation have no influence to the capital structure.

Keyword :Audit Quality, Public Accounting Firm Size, Public Accounting Firm’s Reputation, Firm Size, Changes Sales, Loss, Rasio Leverage, Cash Flow From Operation, and Public Accounting Firm’s Rotation.
 
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