Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections

  • Sepky Mardian Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI)


This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.


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How to Cite
MARDIAN, Sepky. Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections. Agregat: Jurnal Ekonomi dan Bisnis, [S.l.], v. 1, n. 2, p. 146-163, sep. 2017. ISSN 2549-7243. Available at: <http://journal.uhamka.ac.id/index.php/agregat/article/view/823>. Date accessed: 14 dec. 2017.