PENGARUH CLIENT IMPORTANCE TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015)

IKERINA MAYOPU, Taufikur Rahman, S.E., M.B.A., Ak., CA

2017 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk menguji pengaruh client importance terhadap kualitas audit. Penelitian ini menggunakan data sekunder berupa laporan keuangan auditan oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Client importance diukur dengan logaritma natural total aset perusahaan terhadap total aset perusahaan yang diaudit KAP dalam setahun. Kualitas audit diproksikan dengan discretionary accruals yang diestimasikan dengan modified Model Jones. Variabel kontrol yang berkaitan dengan discretionary accruals berdasarkan penelitian sebelumnya: Leverage dan KAP Big-4 juga dimasukan dalam model regresi sebagai variabel kontrol. Hasil uji regresi menunjukan bahwa client importance berpengaruh positif terhadap kualitas audit dimana nilai koefisien discretionary accruals yang bernilai negatif menunjukan bahwa semakin tinggi client importance, akan menurunkan discretionary accruals. Rendahnya discretionary accruals menunjukan kualitas audit yang baik. Variabel kontrol Leverage tidak berpengaruh terhadap kualitas audit sedangkan KAP Big-4 berpengaruh terhadap kualitas audit.

The purpose of this study is to examine the effect of client importance on audit quality. This study uses the secondary data from audited financial reports of listed manufacturing companies on Indonesia Stock Exchange period 2013-2015. Client importance is measured by natural logarithm of total asset of a company divided by total assets of all companies audited by an audit firm in a year. Audit Quality is proxied by discretionary accruals that estimated with modified Model Jones. Control variables that related to discretionary accruals based on prior studies: leverage, Big4 audit firms were added. The results of statistical test using multiple regression, show that there is evidence client importance significant effects on audit quality. Negative coefficient of client importance means the increase of client importance, will decrease discretionary accruals, means the audit quality is good. Control variables: Leverage has no effect on audit quality, while Big-4 audit firms effect on audit quality. Control variables: Leverage has no effect on audit quality, while Big-4 audit firms have effect on audit quality.

Kata Kunci : Client Importance, Kualitas Audit, Discretionary Accruals/Client Importance, Audit Quality, Discretionary Accruals