PENGARUH AUDITOR SWITCHING, AUDIT TENURE, UKURAN PERUSAHAAN DAN UKURAN KOMITE AUDIT TERHADAP KUALITAS AUDIT

(Studi Empiris pada Perusahaan Sub Sektor Pariwisata, Hotel dan Restoran yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2016)

Abstract

This research was conducted to re-analyze the influence Auditor Switching, Audit Tenure, Size Of The Company and Size Of The Audit Comittee against the Audit Quality. The population in this research was uses secondary data from the financial statements of companies sub-sector Tourism, Hotel and Restaurant 2012-2016 period listed in Indonesian Stock Exchange (BEI) as many as 25 companies. Based on purposive sampling method in data collection, obtained 20 companies sampled. This research empirically examine the influence Auditor Switching, Audit Tenure, Size Of The Company and Size Of The Audit Comittee against audit quality analyzed by logistic regression. The result of this research show that Size Of The Company have significant effect on audit qulity. The test result also show that Auditor Switching, Audit Tenure, and size of the audit comittee have not significant effect on audit quality.