Taqi, Muhamad Antesedent Audit Quality: Analysis of Aufitor - Auditee Factors in The Perspective Theory Of Regulation (Case Study On External Auditors Of KAP in Indonesia). In: 4 th International Confrence on Applied Business & Economics 2018, 23-24 Februari 2018, Universitas Borobudur, Jakarta.

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Abstract

1 ANTESEDENT AUDIT QUALITY : ANALYSIS OF AUDITOR-AUDITEE FACTORS IN THE PERSPECTIVE THEORY OF REGULATION (CASE STUDY ON EXTERNAL AUDITORS OF KAP IN INDONESIA) By: Taqi, M.1 Department of Doctoral Program of Economics, Universitas Sebelas Maret (UNS), Solo, Indonesia. Rahmawati Department of Doctoral Program of Economics, Universitas Sebelas Maret (UNS), Solo, Indonesia. Bandi Department of Doctoral Program of Economics, Universitas Sebelas Maret (UNS), Solo, Indonesia. Payamta Department of Doctoral Program of Economics, Universitas Sebelas Maret (UNS), Solo, Indonesia. ABSTRACT This study aims to examine the antecedent variables of audit quality and analyze based on auditor and auditee factors in the perspective theory of regulation, while operationally this research aims to test and provide empirical evidence of the effect of other services, audit tenure, and industry specialization as auditor factors; size of client company as auditee factor on audit quality both audit quality-detecting misstatement and audit quality-reporting misstatement. Type of research is quantitative-causality conducted by survey method. The population in this study is an accountant who works as an external auditor who is in Indonesia with a sample of accountants who work as an external auditor at the firm audit (KAP) located in the Jakarta area. The number of samples used as much as 168 respondents. Withdrawal technique /sampling is done by purposive sampling based on certain considerations (judgment sampling). The scale used is the interval scale by providing 6 choices of answers. Furthermore, to test the hypothesis in this study used path analysis. The results showed that: (1) Other services has no significant negative effect on audit quality- detecting misstatement and audit quality-reporting misstatement; (2) Audit tenure has no significant negative effect on of audit quality-detecting misstatement or audit quality-reporting misstatement; (3) Auditor specialization has no significant positive effect on audit quality-detecting misstatement but positively positive to audit quality-reporting misstatement; (4) The size of the client company has a significant positive effect on the audit quality-detecting misstatement but has no significant effect on the audit quality-reporting misstatement. The results of this study also show that not only auditor factors that affect to audit quality but auditee factor also affect to audit quality.

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