PENGARUH TENUR DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA BADAN USAHA SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2014

  • Ivana Yan Putri Jurusan Akuntansi / Universitas Surabaya
Abstract Views: 216 times
PDF - FULL TEXT Downloads: 275 times
Keywords: audit tenure, rotation of audit, audit quality, code of conduct

Abstract

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh tenur audit partner, tenur audit KAP, rotasi audit partner, dan rotasi audit KAP terhadap kualitas audit pada badan usaha sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Pengambilan sampel dari populasi penelitian ini menggunakan metode purposive sampling. Dari metode tersebut, diperoleh sampel penelitian sebanyak 264 badan usaha sektor manufaktur. Model analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dan regresi linier berganda, dengan menggunakan variabel dummy untuk mengukur variabel rotasi audit partner, rotasi audit KAP, ukuran KAP, dan spesialisasi auditor. Variabel spesialisasi auditor diukur berdasarkan pangsa pasar yang dihitung berdasarkan total aset untuk menentukan termasuk auditor spesialisas atau nonspesialis. Proksi kualitas audit diukur dengan menggunakan nilai absolut dari diskresionari akrual model Kasznik (1999). Hasil penelitian menunjukkan bahwa tenur audit partner, tenur audit KAP, rotasi audit partner, dan rotasi audit KAP tidak berpengaruh terhadap kualitas audit. Penelitian ini membuktikan bahwa kualitas audit lebih akan meningkat apabila seorang auditor mampu melaksanakan audit sesuai prosedur dan mematuhi kode etik profesi akuntan publik yang telah ditetapkan.

Kata Kunci: tenur audit, rotasi audit, kualitas audit, dan kode etik.

Abstract - This study aimed to examine the effect of audit partner tenure, tenure KAP audit, audit partner rotation, and the rotation of audit KAP on audit quality in the manufacturing sector enterprises listed on the Indonesia Stock Exchange 2012-2014. Sampling of the study population using purposive sampling method. From this method, obtained samples are 264 enterprises manufacturing sector. Model analysis of the data used in this research is descriptive statistics and multiple linear regression, using dummy variables to measure variables audit partner rotation, rotation of audit KAP, KAP size and specialization auditor. Auditor specialization variables measured by market share based on total assets, including the auditor to determine spesialisas or non-specialist. Proxy of audit quality is measured by using the absolute value of the discretionary accruals Kasznik models (1999). The results showed that the audit partner tenure, tenure KAP audit, audit partner rotation, and the rotation of audit KAP has no effect on audit quality. This study proves that audit quality would increase if an auditor is able to perform the audit in accordance with procedures and comply with the code of ethics of public accountants that have been established.

Keywords: audit tenure, rotation of audit, audit quality, and code of conduct

Downloads

Download data is not yet available.

References

Al-Thuneibat, Abedalqader. 2011. Do Audit Tenure and Firm Size Contribute to Audit Quality?. Managerial Auditing Journal, Vol. 26 Iss 4 pp. 317-334.

Ardianingsih, Arum. 2014. Pengaruh Komite Audit, Lama Perikatan Audit, dan Audit Capacity Stress Terhadap Kualitas Audit. Pena Jurnal Ilmu Pengetahuan dan Teknologi Vol. 26 No. 2.

Badan Pengawas Pasar Modal. 2008. Peraturan Bapepam No. VIII.A.2 tentang Independensi Akuntan Yang Memberikan Jasa di Pasar Modal.

Cameran, M., Prencipe, A., dan Trombetta, M. 2014. Does Mandatory Audit Firm Rotation Really Improve Audit Quality?. European Accounting Review.

Carcello, J.V., Nagy, A.L. 2004. Auditor Industry Specialization and Fraudulent Financial Reporting. Journal of Practice & Theory Vol. 23, pp. 55-69.

Catanach, Jr. A.H. dan P.L. Walker. 1999. The International Debate Over Mandatory Auditor Rotation: A Conceptual Research Framework. Journal of International Accounting, Auditing, and Taxation 8(1): 43-66.

Chih-Ying, C., L. Chan-Jane dan L. Yu-Chen. 2004. Auditor Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earning Quality?. Contemporary Accounting Research 25 (2): 415-445.

Dao, M., Mishra, S., dan Raghunandan, K. 2008. Auditor Tenure and Shareholder Ratification of The Auditor. Accounting Horizons Vol. 22, No. 3 pp. 297-314.

DeAngelo, L.E. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics Vol. 3, 183-191.

Dechow, P. M. dan Dichev, I. D. 2002. The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review Vol. 77, pp. 35-59.

Divianto. 2011. Faktor-Faktor yang Mempengaruhi Perusahaan Dalam Melakukan Auditor Switch. Jurnal Ekonomi dan Informasi Akuntansi Vol. 1 No. 2.

Efferin, Sujoko. 2008. Metode Penelitian Akuntansi: Mengungkap Fenomena dengan Pendekatan Kuantitatif dan Kualitiatif, 1 st ed. Yogyakarta: Graha Ilmu.

Febriyanti, N.M.D. dan Mertha, I.M. 2014. Pengaruh Masa Perikatan Audit, Rotasi KAP, Ukuran Perusahaan Klien, dan Ukuran KAP Terhadap Kualitas Audit. E-Journal Akuntansi Universitas Undayana 7.2, pp. 503-518.

Firth, M., Rui, O.M., Wu, X. 2012. How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence From China. The International Journal of Accounting 47, pp. 109-138.

Fitriany dan Rossieta, H. 2010. Analisis Aturan Rotasi KAP di Indonesia: Pengaruh Corporate Governance dalam Memoderasi Hubungan Antara Jangka Waktu Penugasan Audit dan Kualitas Audit. Prosiding Simposium Riset Ekonomi IV.

Gavious, I. 2007. Alternative Perspectives to Deal With Auditor’s Agency Problem. Critical Perspectives on Accounting 18:451-467.

Ghozali, Imam. 2009. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Universitas Diponegoro.

Knauer, Corinna E., Gold, A., dan Pott, C. 2012. What Do We Know About Mandatory Audit Firm Rotation?. Commite of The Institute of Chartered Accountants of Scotland (ICAS).

Knechel, W.R. dan Vanstraelen, A. 2007. The Relationship Between Auditor Tenure and Audit Quality Implied By Going Concern Opinions. Auditing: A Journal of Practice and Theory Vol. 26 No. 1, pp. 113-131.

Kurniasih M., Rohman, A. 2014. Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit. Diponegoro Journal of Accounting Vol. 3 No. 3, hal 1-10.

Kwon, S.Y., Lim, Y., dan Simmet, R. 2010. The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence From The Korean Audit Market. Working Paper. University Bussines School AnamDong dan Australian School of Business.

Leonora, S. 2012. Analisis Hubungan Masa Perikatan Audit dengan Kualitas Audit. Jurnal Ilmiah Mahasiswa Surabaya Vol. 1 No. 1.

Menteri Keuangan Republik Indonesia. 2008. Peraturan Menkeu RI No. 17/PMK. 01/2008 tentang Jasa Akuntan Publik. Jakarta.

Mgbame, C. O., Eragbhe, E., dan Osazuwa, N. 2012. Audit Partner Tenure and Audit Quality: An Empirical Analysis. European Journal of Business and Management, Vol. 4, No. 7, pp. 154-159.

Myers, J.N., L. A. Dan T. C. Omer. 2003. Exploring The Term of The AuditorClient Relationship and The Quality of Earnings: A Case for Mandatory Auditor Rotation?. Accounting Review 78 (3): 779-799.

Nugroho, B.A. 2005. Strategi Jitu Memilih Metode Statistik Penelitian dengan SPSS. Yogyakarta: ANDI.

Peraturan Pemerintah No. 20 Tahun 2015 tentang Praktik Akuntan Publik. Pflugrath, G., Bennie, N.M., dan Chen, L. 2007. The Impact of Codes of Ethics and Experience on Auditor Judgements. Managerial Auditing Journal Vol. 22 Iss 6, pp. 566-589.

Siregar, S.V., Fitriany, Wibowo, A., Anggraita, V. 2011. Rotasi dan Kualitas Audit: Evaluasi Atas Kebijakan Menteri Keuangan No. 423/KMK.06/2002 Tentang Jasa Akuntan Publik. Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1.

Siregar, S.V., Amarullah, F., Wibowo, A., Anggraita, V. 2012. Audit Tenure, Audit Rotation, and Audit Quality: The Case of Indonesia. Asian Journal of Business and Accounting, 5(1), pp. 55-74.

Werastuti, Desak Nyoman S. 2013. Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern. Jurnal Riset Akuntansi Vol. 2 No. 1.

Wibowo, A. dan Rossieta, H. 2009. Faktor-Faktor Determinasi Kualitas AuditSuatu Studi Dengan Pendekatan Earnings Surprise Benchmark. Working Paper. Universitas Indonesia.
Published
2017-09-01