JRAA Vol.2 No.3, November 2015 PENGARUH ALMAMATER TIES ANTARA AUDITOR DENGAN KLIEN, UKURAN KAP, DAN FEE AUDIT TERHADAP KUALITAS AUDIT

PENGARUH ALMAMATER TIES ANTARA AUDITOR DENGAN KLIEN, UKURAN KAP, DAN FEE AUDIT TERHADAP KUALITAS AUDIT

Abstract

Public accountants as third parties who are required to maintain objectivity in their judgment is not denied in reality may have social ties with his client either intentionally or unintentionally. The social ties can have an impact on more effective communication, but on the other hand deeply social ties lead to bias in the auditor's assessment of the client.
This research aims to examine the influence of alma mater ties between auditors and client, audit firms size, and audit fee on audit quality. This research uses secondary data which is financial statement and additional information from manufacture companies listed in Indonesia Stock Exchange (IDX) for the period from 2010 until 2012. While the sampling method used was purposive sampling method which is overall 147 sample choosen. This research uses multiple regression method to test the hypothesis at 5% significance.
From the analysis performed in this research, it can be concluded that audit fee have significant influence to audit quality. While alma mater ties between auditors and client and audit firm size has no significant influence to audit quality that measured with discretionary accruals.