PENGARUH TUNURE KAP, ROTASI AUDIT, SPESIALISASI AUDIT, DAN CLIENT IMPORTANCE TERHADAP KUALITAS AUDIT

This study aims to analyze the influence of accountant public firm tenure, audit rotation, audit specialization, and client importance to audit quality. The object in this study is manufacturing companies who listed in 2008-2013. The subject in this study is Bursa Efek Indonesia (BEI). In this study, sample of 168 companies were selected using purposive sampling. Analysis tool in this study is SPSS. Based on the analysis that have been made the result are the accountant public firm tenure didn’t has significant effect on audit quality, audit rotation didn’t has significant effect on audit quality, audit specialization didn’t has significant effect on audit quality, and client importance has a positive significant effect on audit quality.