BibTex Citation Data :
@article{DJA32970, author = {Akifan Abi Rafdi and Frank Gruben}, title = {THE INFLUENCE OF AUDIT TENURE AND AUDIT ROTATION TO THE AUDIT QUALITY: THE CASE OF INDONESIA}, journal = {Diponegoro Journal of Accounting}, volume = {10}, number = {4}, year = {2021}, keywords = {audit quality, audit tenure, audit rotation}, abstract = { This research objective is to examine the influence of audit tenure and audit rotation on audit quality. Audit quality is measured using a dummy variable with the option of either audited by big-4 audit firm or non-big-4 audit firm. Audit tenure is measured by the number of years an auditor has a partnership with the same client. Audit rotation is measured using a dummy variable with the option of either a company have an audit rotation or not. The population in this research consist of all manufacturing companies that are listed on IDX in the period of 2018-2020. This research is using a purposive sampling method which means that there are several requirements for a sample to be included. The final number of samples are 153. Logistic regression model is used to analyze the data. The result of this research shows that audit tenure has a negative effect towards audit quality, meanwhile audit rotation doesn’t have any significant influence towards audit quality. }, issn = {2337-3806}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/32970} }
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806