Pengaruh Audit Tenure, Reputasi Auditor, Spesialisasi Audit dan Ukuran Perusahaan Terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
DAFTAR PUSTAKA
Al-Thuneibat, A.A; R. T. I. Al Issa; dan R. A. A. Baker. 2011. Do audit tenure
and firm size contribute to audit quality?: empirical evidence from Jordan.
Managerial Auditing Journal, 26, (4), hlm. 317-334
Astuti, Windi, 2015. “Analisis Penagaruh Audit Tenure, Ukuran KAP, Ukuran
Perusahaan Klien Dan Rotasi Audit Terhadap Kualitas Audit Pada
Perusahaan Manufaktur Yang Tercatat Pada Bursa Efek
Indonesia”.Skripsi. Universitas Sumatera Utara.
Athoi, Muhammad, 2015. “Audit Tenure, Ukuran Kap, Ukuran Perusahaan Klien,
dan Spesialisasi Audit Terhadap Kualitas Audit Pada Perusahaan
Manufaktur Yang Terdaftar Di Bei”. Universitas Sumatera Utara. Skripsi.
Balsam, S., Khrisnan, J., and Yang, Y.S. (2003).Auditor Industry Specialization
and Earnings Quality.Auditing: A Journal of Practice & Theory, 22, 7197.
Becker, C. L.; M. L. DeFond, J. Jiambalvo, and K.R.Subramanyam. 1998. The
effect of audit quality on earnings management. Contemporary
Accounting Research 15 (Spring): 1–24.
Carey P. dan R. Simnett. 2006. Audit Partner Tenure and Audit Quality. “The
Accounting Review, Vol. 81, No. 3, pp. 653-676
Dao M., S. Mishra, dan K. Raghunandan. 2008. Auditor Tenure and Shareholder
Ratification of the Auditor. “Accounting Horizons, Vol. 22, No. 3, pp.
297-314
Deangelo, L.E. 1981.“Auditor Size and Audit Quality”.Journal of Accounting and
Economics.December. pp. 183—199
Dong Yu, M. 2007. The Effect of Big Four Office Size on Audit
Quality.Columbia : UMI Microform
Eisenhardt, Kathleem. (1989). Agency Theory: An Assesment and Review.
Academy of Management Review,14. Hal 57-74.
Elfarini, Eunike Christina. 2007. Pengaruh Kompetensi dan Independensi Auditor
Terhadap Kualitas Audit :Studi Empiris Pada Kantor Akuntan Publik di
Jawa Tengah. Semarang: program sarjana Universitas Negeri Semarang.
Erlina. 2011. Metodologi Penelitian. USU Press, Medan.
Universitas Sumatera Utara
Fernando, G. D., Ahmed M., dan Randal J. E. 2010. Audit quality attributes,
client size and cost of equity capital. “Review of Accounting and Finance,
Vol. 9, No. 4, pp. 363-381
Fitriany, Sidharta Utama, Dwi Martani, Hilda Rosietta, 2015. Pengaruh Tenure,
Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas
Audit : Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di
Indonesia, Jurnal Akuntansi dan Keuangan, Vol. 17, No. 1, 12-27
Ghozali, Imam. 2006. Aplikasi Anlisis Multivariate dengan Program SPSS.
Semarang : Badan Penerbit Universitas Dipenegoro.
Giri, Efraim Ferdinan 2010. “Pengaruh Tenur Kantor Akuntan Publik (KAP) dan
Reputasi KAP Terhadap Kualitas Audit : Kasus Rotasi Wajib di
Indonesia.” Simposium Nasional Akuntansi XIII.Purwokerto.
Hanke, J. E., dan Reitsch, Arthur G. 1998. Business Forecasting.Sixth Edition.
New Jersey. Prentice Hall.
Hartadi, Bambang, 2012. “Pengaruh Fee Audit, Rotasi KAP, dan Reputasi
Auditor Terhadap Kualitas Audit Di Bursa Efek Indonesia”.Jurnal
Ekonomi dan Keuangan Volume 16, No. 1, hal 84-103.
Jackson, Andrew B., Michael Moldrich, and Peter Roebuck, 2008. “Mandatory
AuditFirm Rotation and Audit quality”, Managerial Auditing Journal,
Volume 23 no. 5
Kementerian Keuangan RI. Keputusan Menteri Keuangan Republik Indonesia
Nomor: 359/Kmk.06/2003, Tentang Perubahan Atas Keputusan Menteri
Keuangan Nomor: 359/Kmk.06/2003.
Krishnan, G. V. (2003). Does Big-4 6 Auditor Industri Expertise Constrain
Earnings Management? Accounting Horizon (Suppl.), 1-16.
Lenox, C. S. 1999. Auditor quality and auditor size: an evaluation of reputation
and deep pockets hypotheses. Journal of Business Finance & Accounting
26 (Sept): 779-805.
Mulyadi. 2002. Auditing. Jakarta : Salemba Empat.
Myers, J., Myers, A. And Omer, T.C, 2003. “Exploring the term of the auditorclient relationship and the quality of earnings: A case for mandatory
auditor rotation?”, The Accounting Review 78, h: 779-800.
Nasser Abu Thahir, Emelin A.W., Sharifah, dan Mohammad Hudaib. 2006.
Auditor – client Relationship : the case of audit tenure and auditor
Universitas Sumatera Utara
switching in Malaysia. “Managerial Auditing Journal, Vol. 21, No. 7, pp.
724-73
Sinaga, Daud, M. T., 2012. “Analisis Pengaruh Audit Tenure, Ukuran KAP, dan
Ukuran Perusahaan Klien Terhadap Kualitas Audit”.Skripsi. Universitas
Diponegoro.
Siregar, Baginda Umar, 2016. “Pengaruh Audit Tenure, Reputasi Auditor,
Spesialisasi Audit, dan Ukuran Perusahaan terhadap Kualitas Audit
Pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek
Indonesia (BEI)”.Skripsi. Universitas Sumatera Utara.
Solomon, I. M., Shields, M., and Whittington, O.R. (1999). What do Industry
Auditors Know? Journal of Accounting Research, 37(1), 191-208.
www.idx.co.id
Universitas Sumatera Utara
Al-Thuneibat, A.A; R. T. I. Al Issa; dan R. A. A. Baker. 2011. Do audit tenure
and firm size contribute to audit quality?: empirical evidence from Jordan.
Managerial Auditing Journal, 26, (4), hlm. 317-334
Astuti, Windi, 2015. “Analisis Penagaruh Audit Tenure, Ukuran KAP, Ukuran
Perusahaan Klien Dan Rotasi Audit Terhadap Kualitas Audit Pada
Perusahaan Manufaktur Yang Tercatat Pada Bursa Efek
Indonesia”.Skripsi. Universitas Sumatera Utara.
Athoi, Muhammad, 2015. “Audit Tenure, Ukuran Kap, Ukuran Perusahaan Klien,
dan Spesialisasi Audit Terhadap Kualitas Audit Pada Perusahaan
Manufaktur Yang Terdaftar Di Bei”. Universitas Sumatera Utara. Skripsi.
Balsam, S., Khrisnan, J., and Yang, Y.S. (2003).Auditor Industry Specialization
and Earnings Quality.Auditing: A Journal of Practice & Theory, 22, 7197.
Becker, C. L.; M. L. DeFond, J. Jiambalvo, and K.R.Subramanyam. 1998. The
effect of audit quality on earnings management. Contemporary
Accounting Research 15 (Spring): 1–24.
Carey P. dan R. Simnett. 2006. Audit Partner Tenure and Audit Quality. “The
Accounting Review, Vol. 81, No. 3, pp. 653-676
Dao M., S. Mishra, dan K. Raghunandan. 2008. Auditor Tenure and Shareholder
Ratification of the Auditor. “Accounting Horizons, Vol. 22, No. 3, pp.
297-314
Deangelo, L.E. 1981.“Auditor Size and Audit Quality”.Journal of Accounting and
Economics.December. pp. 183—199
Dong Yu, M. 2007. The Effect of Big Four Office Size on Audit
Quality.Columbia : UMI Microform
Eisenhardt, Kathleem. (1989). Agency Theory: An Assesment and Review.
Academy of Management Review,14. Hal 57-74.
Elfarini, Eunike Christina. 2007. Pengaruh Kompetensi dan Independensi Auditor
Terhadap Kualitas Audit :Studi Empiris Pada Kantor Akuntan Publik di
Jawa Tengah. Semarang: program sarjana Universitas Negeri Semarang.
Erlina. 2011. Metodologi Penelitian. USU Press, Medan.
Universitas Sumatera Utara
Fernando, G. D., Ahmed M., dan Randal J. E. 2010. Audit quality attributes,
client size and cost of equity capital. “Review of Accounting and Finance,
Vol. 9, No. 4, pp. 363-381
Fitriany, Sidharta Utama, Dwi Martani, Hilda Rosietta, 2015. Pengaruh Tenure,
Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas
Audit : Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di
Indonesia, Jurnal Akuntansi dan Keuangan, Vol. 17, No. 1, 12-27
Ghozali, Imam. 2006. Aplikasi Anlisis Multivariate dengan Program SPSS.
Semarang : Badan Penerbit Universitas Dipenegoro.
Giri, Efraim Ferdinan 2010. “Pengaruh Tenur Kantor Akuntan Publik (KAP) dan
Reputasi KAP Terhadap Kualitas Audit : Kasus Rotasi Wajib di
Indonesia.” Simposium Nasional Akuntansi XIII.Purwokerto.
Hanke, J. E., dan Reitsch, Arthur G. 1998. Business Forecasting.Sixth Edition.
New Jersey. Prentice Hall.
Hartadi, Bambang, 2012. “Pengaruh Fee Audit, Rotasi KAP, dan Reputasi
Auditor Terhadap Kualitas Audit Di Bursa Efek Indonesia”.Jurnal
Ekonomi dan Keuangan Volume 16, No. 1, hal 84-103.
Jackson, Andrew B., Michael Moldrich, and Peter Roebuck, 2008. “Mandatory
AuditFirm Rotation and Audit quality”, Managerial Auditing Journal,
Volume 23 no. 5
Kementerian Keuangan RI. Keputusan Menteri Keuangan Republik Indonesia
Nomor: 359/Kmk.06/2003, Tentang Perubahan Atas Keputusan Menteri
Keuangan Nomor: 359/Kmk.06/2003.
Krishnan, G. V. (2003). Does Big-4 6 Auditor Industri Expertise Constrain
Earnings Management? Accounting Horizon (Suppl.), 1-16.
Lenox, C. S. 1999. Auditor quality and auditor size: an evaluation of reputation
and deep pockets hypotheses. Journal of Business Finance & Accounting
26 (Sept): 779-805.
Mulyadi. 2002. Auditing. Jakarta : Salemba Empat.
Myers, J., Myers, A. And Omer, T.C, 2003. “Exploring the term of the auditorclient relationship and the quality of earnings: A case for mandatory
auditor rotation?”, The Accounting Review 78, h: 779-800.
Nasser Abu Thahir, Emelin A.W., Sharifah, dan Mohammad Hudaib. 2006.
Auditor – client Relationship : the case of audit tenure and auditor
Universitas Sumatera Utara
switching in Malaysia. “Managerial Auditing Journal, Vol. 21, No. 7, pp.
724-73
Sinaga, Daud, M. T., 2012. “Analisis Pengaruh Audit Tenure, Ukuran KAP, dan
Ukuran Perusahaan Klien Terhadap Kualitas Audit”.Skripsi. Universitas
Diponegoro.
Siregar, Baginda Umar, 2016. “Pengaruh Audit Tenure, Reputasi Auditor,
Spesialisasi Audit, dan Ukuran Perusahaan terhadap Kualitas Audit
Pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek
Indonesia (BEI)”.Skripsi. Universitas Sumatera Utara.
Solomon, I. M., Shields, M., and Whittington, O.R. (1999). What do Industry
Auditors Know? Journal of Accounting Research, 37(1), 191-208.
www.idx.co.id
Universitas Sumatera Utara