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EFFECT OF AUDIT FIRM SIZE AND AUDIT TENURE ON AUDIT QUALITY IN CHINA
Abstrak (Bhs. Indonesia)
This study aims to examine the effect of audit firm size and audit tenure on audit quality in China. Audit firm size was categorized into the member of big 4 and nonmember big 4, whereas audit tenure was observed for 4 years since 2009-2012. The audit quality measured based on earnings benchmarks or better known as ROA (return on assets). This research was carried out by the documentation method of all companies listed on Shenzhen Stock Exchange in China since 1991 as the population which contain 1618 companies. Through purposive sampling method, the sample was 898 companies, and this study has done 3592 observations with requirement the company that has complete audited financial statements in period 2009-2012. The result shows that the audit firm size does not significantly affect the audit quality. While the audit tenure significantly influence the audit quality with a positive direction, so it can be said the longer period of engagement between the audit firm and the client company will further improve the audit quality.
Abtrak (Bhs. Inggris)
This study aims to examine the effect of audit firm size and audit tenure on audit quality in China. Audit firm size was categorized into the member of big 4 and nonmember big 4, whereas audit tenure was observed for 4 years since 2009-2012. The audit quality measured based on earnings benchmarks or better known as ROA (return on assets). This research was carried out by the documentation method of all companies listed on Shenzhen Stock Exchange in China since 1991 as the population which contain 1618 companies. Through purposive sampling method, the sample was 898 companies, and this study has done 3592 observations with requirement the company that has complete audited financial statements in period 2009-2012. The result shows that the audit firm size does not significantly affect the audit quality. While the audit tenure significantly influence the audit quality with a positive direction, so it can be said the longer period of engagement between the audit firm and the client company will further improve the audit quality.
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