PENGARUH CLIENT IMPORTANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI KAP, TIME BUDGET PRESSURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Sektor Jasa Infrastruktur, Utilitas dan Transportasi Periode 2015-2017)

Abstract

This study aims to examine how: 1) the influence of client importance on
audit qualiy 2) the influence of auditor switching on audit quality 3) the influence
of audit firm industry spesialization on audit quality 4) the influence of time
budget pressure on audit quality 5) the influence of firm size on audit quality. The
sample used in this study consisted of 69 samples of Jasa sector infrastructure,
utilities, and transport companies listed on the Indonesia Stock Exchange during
2015-2017. The sample in this study was taken using a purposive sampling
method. Data analysis method uses multiple linear regression with the help of a
computer program, namely SPSS version 22.0. The results showed that: 1) Client
Importance has a positive effect on audit quality with a significant value of 0.039
<0.05 2) Auditor Switching has no effect on audit quality with a significant value
of 0.510 >0.05 3) Audit Firm Industry Spesialization has a positive effect on
significant value of 0.033 <0.05 4) Time Budget Pressure has a possitive effect on
audit quality with a significant value of 0.040 <0.05 5) Firm Size has no effect on
audit quality with a significant value of 0,909 <0.05.
Keywords : Audit Quality, Client Importance, Auditor Switching, Audit Firm
Industry Spesialization, Time Budget Pressure, and Firm Size