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PENGARUH TENUR AUDIT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS LABA (Studi Pada Perusahaan Telekomunikasi yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016)

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ABSTRACT THE EFFECT OF TENURE AUDIT AND AUDIT FIRM REPUTATION ON EARNINGS QUALITY Written By: Henokh Parikesit Purwandito NIM: 1432014 The role of auditors and the public accountant is to ensure the quality of the process financial reporting by the company.This study attempts to test influence tenur audit office and reputation public accountant on the quality of a measured using discretionary accrual. This study using data from 4 telecommunication companies listed on the indonesia stock exchange(Bursa Efek Indonesia) from year 2012-2016. Data on accounting information obtained from the annual report. While data on information on the names of the hood and an auditor who do audit client engagements with the company obtained from the audited financial report. Then analyzed data using analysis linear regression simple and multiple linear regression analysis. The result of the simple linear regression research shows that audit work has no significant effect on earnings quality and reputation of public accountant office also has no significant effect on earnings quality. Together, the audit and reputation of the public accountant firm had no significant effect on the old quality using multiple linear regression analysis. Keyword : Tenure Audit, Audit Firm Reputation, Earnings Quality