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PENGARUH MASA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SEKTOR MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE INFLUENCE OF AUDIT TENURE ON AUDIT QUALITY IN THE MANUFACTURING COMPANIES SECTOR DRINKS THAT ARE LISTED IN THE INDONESIA STOCK EXCHANGE By: Charyll Hengkiriang This study aims to analyze the influence of audit tenure on audit quality in the manufacturing companies sector drinks that are listed in the Indonesia Stock Exchange in 2009-2012. Audit tenure became the independent variable and audit quality became the dependent variable. Data from this study were obtained from audited financial statements drawn from Indonesia Stock Exchange. Population in this study were manufacturing companies that are listed in The Indonesia Stock Exchange. The samples were based on predetermined criteria. Analysis was performed to analyze financial statements with the help of SPSS version 16. Based on this study, it revealed that audit tenure that happened between the sample companies and the CPA firms that did the audits were fairly balance in the medium level which start from 4-8 years of audit tenure. The audit quality was varies, can be seen from the audit quality of every year from every sample companies that were listed. In every sample companies there were years that have a good quality of audit or years that have a not good quality of audit. Based on statistical analysis result regarding the correlation of audit tenure of audit quality have shown the existence of moderate and positive role with correlation coefficient of 0,574. Significant testing between the two variables, which < yaitu 0.991 < 4.303. Thus Ho was accepted, it means that the correlation of audit tenure on audit quality was not significant. The coefficient of determination obtained Kd of 32,9%, it means that audit quality was affected by audit tenure about 32,9% and the remaining 67,1% was determined by other factors outside this study.