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Audit Quality: Analysis Auditor and Auditee’s Factor in Signaling Theory Perspective

Taqi, Muhamad (2013) Audit Quality: Analysis Auditor and Auditee’s Factor in Signaling Theory Perspective. In: International Conference on Customer Service Sistem and Management 2013, 03 April 2013, University Teknologi Mara Malaysia. (In Press)

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Abstract

The purpose of this research is to examine the effect of the other services, audit tenure and audit firms size toward audit quality, and client firm size as control variable. The variables above mentioned were retested because there’s a research gap on the prior researchs. Mostly the researchs about quality audit only investigate auditor’s view, meanwhile this research also investigate from auditee’s view because two of three audit risk come from auditee. The samples of this research are 101 accountants in many profession around Jakarta which selected by purposive sampling. Multiple regressions is used in this research. The results shown that other services do not have an effect toward audit quality, audit tenure do not have an effect toward audit quality, the audit firms size do not have an effect toward audit quality and the client firm size have an effect toward audit quality.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Other services, audit tenure, audit firms size, client firm size, audit quality
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Dr. Muhamad Taqi
Date Deposited: 12 Nov 2021 20:30
Last Modified: 18 Nov 2021 20:34
URI: http://eprints.untirta.ac.id/id/eprint/5912

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