Kualitas Audit: Faktor Penentu Dan Pengaruhnya Terhadap Kinerja Saham

Oleh :
Waode Rosliani - S4310030 - Sekolah Pascasarjana

This study aims to obtain empirical evidence of the factors that influence on audit quality, and examine the influence of audit quality on stock returns. The population of this research is manufacturing companies listed on Indonesian Stock Exchange. The sample selection in this study uses purposive sampling method include 25 companies as sample for 5 years. The hypothesis testing uses multiple linear regression analysis and simple linear regression analysis. The results show that: Size of Public Accountant Firm, audit committee, and the Audit Tenure have significantly and positively influence on audit quality. Howewer auditor industry specialization has no influence on audit quality. Discretionary accruals has a negative influence on stock returns.