ABSTRACT

Testing and analyzing research was conducted to prove how the audit rotation, audit fees and auditor specialization influence audit quality. Based on secondary data, obtained information that the population of manufacturing companies listed on the IDX is 160.

The sampling technique from 160 populations used purposive sampling  obtained 99 samples with a total of 495 samples for 5 years of observation (2013-2017). The SPSS version 23 program was used as a tool to conduct logistic regression analysis.

The results of the study provide evidence that audit fees have a positive influence on audit quality. But on the other hand, audit rotation and auditor specialization have no influence on audit quality.

Keywords:Audit Quality, Audit Rotation, Audit Fees, Auditor Specialization.

ABSTRAKSI

Pengujian dan penganalisisan penelitian dilakukan untuk membuktikan bagaimana pengaruh rotasi audit, fee audit dan spesialisasi auditor terhadap kualitas audit. Berdasarkan data sekunder didapat informasi  bahwa jumlah populasi perusahaan manufaktur yang terdaftar di BEI adalah 160.

Teknik pengambilan sampel dari  160 populasi menggunakan purposive sampling  dan didapat sampel sebanyak 99 dengan total 495 sampel untuk 5 tahun pengamatan (2013-2017). Program SPSS versi 23 digunakan sebagai alat bantu untuk melakukan analisis regresi logistik.

Hasil penelitian memberikan bukti bahwa fee audit memiliki pengaruh positif terhadap kualitas audit. Namun disisi lain, rotasi audit dan spesialisasi auditor tidak memiliki pengaruh terhadap kualitas audit.

Kata Kunci: Kualitas Audit, Rotasi Audit, Fee Audit, Spesialisasi Auditor.