Open AccessDeterminasi Kualitas Audit Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia
Author(s) -
Nur Cahyaningtyas Putri Rahayu,
Prayogo P. Harto,
Mustafa Kamal
Publication year - 2020
Publication title -
jurnal akuntansi dan keuangan islam/jurnal akuntansi dan keuangan islam: program studi akuntansi syariah stei sebi
Language(s) - English
Resource type - Journals
eISSN - 2549-3876
pISSN - 2338-2783
DOI - 10.35836/jakis.v8i2.130
Subject(s) - audit , accrual , accounting , quality audit , proxy (statistics) , business , public accounting , population , statistics , mathematics , demography , earnings , sociology
This research aims to examine empirically the influence of the size of the public accounting firms, auditor specialization industry, the size of the audit committee, and audit delay on audit quality. The population of this research is the companies listed in the ISSI. The data are analyzed by using a multiple linear regression. Proxy measurements for audit quality are using discretionary accrual Kazsnik model. Data analysis shows that the size of the public accounting firms, auditor specialization industry, and audit delay influence the audit quality.