KONSENTRASI PASAR AUDIT DAN LITIGATION RISK TERHADAP KUALITAS AUDIT

R. Nelly Nur Apandi, Fitri Siti Rahmah

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh dari adanya konsentrasi pasar audit dan litigation risk terhadap kualitas audit. metode penelitian yang digunakan adalah kausal verifikatif dengan pendekatan kuantitatif. Variabel dependen dalam penelitian ini adalah kualitas audit yang diukur  dengan menggunakan proksi accruals disceretionary. Populasi dalam penelitian ini adalah perusahaan non keuangan yang listing di Bursa Efek Indonesia tahun 2014-2016. Pemilihan sampel adalah dengan menggunakan purposive sampling. Alat analisis dalam penelitian ini adalah dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa konsentrasi pasar audit berpengaruh positif terhadap kualitas audit namun tidak signifikan. Sementara litigation risk memperkuat pengaruh positif konsentrasi pasar audit terhadap kualitas audit meskipun tidak signifikan


Keywords


Konsentrasi Pasar Audit; Litigation Risk; Kualitas Audit

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References


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DOI: https://doi.org/10.32897/jsikap.v5i1.331

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