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PENGARUH UKURAN KANTOR AKUNTAN PUBLIK TERSADAP KUALITAS AUTDIT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE I\FLUENCE OF AUDIT FIP..'': SIZE ON AI.IDTT QUALITY IN THE MANUFACTURING COI}IPANIES SUB SECTOR THE AUTOMOTTVE AND COMPONENTS THAT ARE LISTED IN TIIE INDONESIA STOCK EXCIIANGE Oleh: HengkY Schwann Sitanggang This study aims to analyze the influence of audit firm size on audit quality in the morufacturing .o*puni.. sub sector the automotive and components that are listed in the lndonesia stock exchange in 2010-2011. Audit firm size became independent variable size and audit qtraliry is proxicd to current accruals intc dipendent vanable. Data from this study were obtained from audited financial statements drawn from Indonesia Stock Exthange. Population this study are manufacturing company sub sector the automotive -and iomponents during the years 2010-2011 by 12 company. The samples are based on predetermined criteria. Analysis is performed to analyze financial statements rvith helps of SPSS version l7- Based on this study, revealed that the CPA firms that do the audits at manufacturing companies sub sector the automotive and components fairiy balance because theie are 6 companies use the the sewice of the Big five CPA firms and there are 5 companies use the service of the non big five CPA firms' Audit quality is varies, looked from 7 companies have a not good quality of audit and 5 companies have a good quality of audit The result show that the size of CPA firm that proxied by Big 5, may not necessarily provide a better audit quality compared to non Big 5 CPA firm'