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MENGUKUR KEMAMPUAN AUDIT TENURE DAN KEPEMILIKAN MANAJERIAL DALAM MEMPREDIKSI KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN DI INDONESIA

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ABSTRACT MEASURING THE ABILITY OF AUDIT TENURE AND MANAJERIAL OWNERSHIP IN PREDICTING THE AUDIT QUALITY IN BANKING IN INDONESIA Written by: Name: Donny Marito NIM: 1232075 This study aimed to test whether audit tenure and managerial ownership has significant ability to predict the value of the quality audit at the company's banking industry in Indonesia. This study uses discretionary accruals as a measure to calculate the value of audit quality as the dependent variable and independent variables in this study is an audit tenure is assessed on how many years the same auditing firm have a relationship with the company and managerial ownership is assessed on how much percentage of the company's shares owned by company. The population in this study is the entire banking industry company listed in Indonesia Stock Exchange. The procedure of sample selection using purposive sampling method and number of samples obtained by 11 companies. The analysis used in this research include descriptive statistical analysis, the classical assumption test, multiple regression analysis, coefficient determination, and hypothesis testing using t test and F test α = 0.05. From the results of hypothesis testing seen significant value for the variable audit tenure at 0.936 and 0.368 of managerial ownership variable and this suggests that these two variables are not able to significantly predict the value of audit quality. F test results showed that both independent variables together do not have the ability to significantly predict the value of audit quality. Keywords: Audit Tenure, Managerial Ownership, Audit Quality, and Discretionary Accrual