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"Penelitian ini bertujuan untuk menguji pengaruh penerapan Standar Audit 600 SA600 terhadap kualitas audit dan pergeseran auditor komponen ke auditor grup di Indonesia. SA600 merupakan standar audit tentang pertimbangan khusus ndash; audit atas laporan keuangan grup termasuk pekerjaan auditor komponen yang berlaku efektif tahun 2013 untuk Emiten dan 2014 selain Emiten. Metode pengambilan sampel dilakukan dengan cara purposive sampling. Sampel perusahaan yang digunakan 1.205 perusahaan konsolidasi dan non keuangan yang terdaftar di Bursa Efek Indonesia dari periode 2012 sampai dengan 2016 dan sampel untuk entitas anak yang digunakan 6.065 dari periode 2012 sampai dengan 2016. Kualitas audit diukur dengan absloute accrual diskresioner dari model Kaznik 1999. Hasil penelitian ini menunjukkan bahwa penerapan SA600 berpengaruh negatif terhadap kualitas audit di Indonesia. Hal ini disebabkan lebih besarnya akrual diskresioner setelah penerapan SA600. Penelitian ini juga menemukan adanya kecendrungan pergeseran auditor komponen ke auditor grup setelah penerapan SA600.

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This research aims to examine the effect of implementation Audit Standard 600 SA600 on audit quality and a shift of component auditor to the group auditor in Indonesia. SA600 is an audit strandard of special consideration ndash an audit of the group financial statements including the work of component auditors effective on 2013 for public company and 2014 other than public company.

Sampling method used is purposive sampling. The company rsquo s sample used in this research 1.205 consolidated firm and non financial listed in the Indonesia Stock Exchange from 2012 to 2016 and sample for subsidiaries used 6.065 from 2012 to 2016. Audit quality was measured by Absolute Accrual Discresionary from Kasznik model 1999.

The results of this study indicate that the impilimentation of SA600 has a negative effect on audit quality in Indonesia. This is due to greater discretionary after the implementation of SA600. This research also reflects a shift of component auditor to the group auditor after the implementation of SA600."

"Penelitian ini menguji secara empiris apakah keterlibatan auditor komponen dari KAP lain akan mempengaruhi kualitas audit. Selain itu, penelitian ini juga menguji apakah implementasi SA 600 mampu memperlemah dampak dari pelibatan auditor komponen dari KAP lain terhadap kualitas audit. Penelitian ini menggunakan data dari perusahaan non keuangan yang terdaftar di BEI dan yang menyusun laporan keuangan konsolidasi selama tahun 2012-2016. Menggunakan pengukuran akrual diskresioner absolut sebagai proksi untuk mengukur kualitas audit, penelitian ini menemukan bahwa keterlibatan auditor lain sebagai auditor komponen menurunkan akrual diskresioner dan dengan demikian meningkatkan kualitas audit. Namun, penerapan SA 600 tidak memiliki pengaruh signifikan atas hubungan antara keterlibatan auditor komponen lain dan kualitas audit yang mengindikasikan SA 600 belum diimplementasikan secara efektif.

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We empirically test whether the involvement of other component auditor besides the principal auditor will influence the quality of the audit. In addition, this study also examined whether the implementation of SA 600 was able to weaken the impact of other component auditor involvement on audit quality. This study uses data from non financial companies listed on the IDX that prepare consolidated financial statements for the year of 2012 2016.

Using the absolute discretionary accruals as a proxy to measure the quality of the audit, this study found that the involvement of other component auditors lowers the discretionary accrual and thus increase the audit quality. However, the implementation of SA 600 have no significant influence over the relationship between the involvement of other component auditors and the audit quality that indicates the SA 600 has not been implemented effectively."

"Penelitian menganalisis pengaruh auditor relationship yang diukur dengan hubungan person-to-person, audit firm dan client firm dan rotasi audit terhadap kualitas audit yang diukur dengan abnormal working capital accrual. Hasil menunjukkan hubungan person-to-person berpengaruh singnifikan negatif terhadap abnormal working capital accrual. Mengartikan bahwa semakin lama hubungan antara person-to-person maka akan menurunkan abnormal working capital accrual dan meningkatkan kualitas audit. Variabel hubungan audit firm- client firm dan rotasi audit tidak berpengaruh terhadap abnormal working capital accrual. Sedangkan variabel ukuran perusahaan, pertumbuhan perusahaan, profitabilitas dan cash flow from operating berpengaruh terhadap abnormal working capital accrual.

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The study analyzed the influence of auditor relationship measured by person-to- person relationship, firm audit and client firm and audit rotation on audit quality as measured by abnormal working capital accrual. The result shows that the person-to-person relationship has a significant negative effect on the abnormal working capital accrual. Understanding that the longer relationship between person-to-person will decrease abnormal working capital accrual and improve audit quality. The firm-client firm audit audit and audit rotation variables do not affect the abnormal working capital accrual. While variable size, growth, profitability and cash flow from operating are influence on abnormal working capital accrual."

"Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh identifikasi klien dan identifikasi profesional auditor terhadap kualitas audit. Sample yang digunakan pada penelitian ini adalah auditor yang bekerja pada KAP Big 4 dan KAP Non Big 4 di Indonesia. Hasil penelitian ini menunjukkan bahwa client image merupakan pembentuk identifikasi klien oleh auditor. Sedangkan audit tenure dan client importance tidak terbukti berhubungan dengan identifikasi auditor-klien. Identifikasi klien terbukti menurunkan kualitas audit yang diukur dengan tindakan penurunan kualitas audit oleh auditor. Disisi lain identifikasi auditor-klien tidak terbukti menurunkan kualitas audit yang diukur dengan auditor’s client acquiescence. Identifikasi professional juga tidak berpengaruh terhadap kualitas audit.

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The purpose of this study is to prove empirically the influence of client identification and professional identification by the auditor on audit quality. The sample used in this study is the auditor working on Big KAP 4 and KAP Non Big 4 in Indonesia. The results of this study indicate that the client image is a form of client identification by the auditor. While tenure and client importance audits are not proven to be related to auditor-client identification. Client identification has been shown to decrease audit quality as measured by reduced audit quality acts by auditors. On the other hand, auditor-client identification is not proven to decrease audit quality as measured by the auditor's client acquiescence. Professional identification also has no effect on audit quality."

"Penelitian ini bertujuan untuk meneliti pengaruh hasil audit yang diukur dengan opini dan temuan audit serta kualitas auditor yang diukur dengan berulangnya penugasan, peran, pengalaman dan latar belakang ketua tim terhadap audit delay Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia tahun 2013. Penelitian ini menggunakan model analisis regresi linier berganda dengan menguji 471 sampel yang memenuhi kriteria. Hasil penelitian menunjukkan bahwa hasil audit yang diukur dengan opini dan temuan audit berpengaruh signifikan terhadap audit delay LKPD tahun 2013. Kualitas auditor yang diukur dengan berulangnya penugasan, peran, pengalaman dan latar belakang ketua tim tidak berpengaruh terhadap audit delay LKPD tahun 2013.

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The study was conducted to analyze the effect of the audit result as measured by opinion and audit remarks, and auditor quality as measured by repeat assignment, roles, experiences and background of audit team leader on local government financial statement?s audit delay in Indonesia for the year ended 2013. This study using multiple linear regression model by testing 471 samples that met the criteria. The Result showed that audit result as measured by both opinion and audit remarks, have significant effect on local government financial statement audit delay for the year ended 2013. Auditor quality as measured by repeat assignment, roles, experiences and background of audit team leader has no significant effect on local government financial statement audit delay for the year ended 2013."

"ABSTRAKFokus dari penelitian ini adalah untuk menguji dampak identifikasi klien terhadap kualitas audit. Dalam riset ini, data diperoleh dengan menggunakan teknik sampel non-probability sampling dengan auditor yang bekerja di 10 besar; diluar 4 besar Kantor Akuntan Publik (KAP) di Indonesia sebagai sampelnya. Penelitian ini menunjukkan bahwa kenaikan pada citra klien akan meningkatkan identifikasi yang dilakukan auditor terhadap kliennya. Dalam riset ini menunjukkan persetujuan auditor yang bekerja di 10 besar; diluar 4 besar Kantor Akuntan Publik (KAP) terhadap perlakuan yang klien inginkan tidak meningkat dengan meningkatnya identifikasi klien diiringi dengan frekuensi tindak RAQ tidak meningkat dengan meningkatnya identifikasi klien audit. Selain itu riset ini menunjukkan bahwa identifikasi klien oleh auditor tidak meningkat dengan meningkatnya periode audit juga identifikasi klien oleh auditor tidak meningkat dengan semakin pentingnya klien. Dalam penelitian ini menunjukkan persetujuan auditor untuk perlakuan yang klien inginkan tidak menurun dengan meningkatnya identitas profesional dan frekuensi tindak RAQ tidak menurun dengan meningkatnya identitas profesional

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ABSTRACT

The focus of this research is to test the effect of client identification to audit quality. Nonprobability sampling was used and the samples are auditors who work in Big 10, excluding Big 4 audit firms in Indonesia. This research shows that the increase in client image leads to an increase in client identification. Meanwhile the non-Big 4 but still in Big 10 auditors' acquiescence to client-preferred treatment does not increase with increasing client identification and the frequency of RAQ acts does not increase with increasing audit client identification. This research shows that The auditors' client identification does not increase with increasing auditor tenure, also auditors' client identification does not increase with increasing client importance. The auditors' acquiescence to client-preferred treatment does not decrease with increasing professional identity and the frequency of RAQ acts does not decrease with increasing professional identity."

"[ABSTRAKPenelitian ini bertujuan untuk menganalisis determinan identifikasi auditor ? kliendan menguji pengaruh dari identifikasi diri tersebut terhadap kualitas audit.Identifikasi diri auditor didasarkan atas teori identitas sosial dan motivated reasoning.Penelitian ini adalah penelitian kuantitatif menggunakan data primer yang didapatmelalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa identifikasiauditor ? klien terbentuk dari tingkat kepentingan klien, image klien, dan audit tenure.Identifikasi auditor ? klien terbukti meningkatkan kemungkinan auditor untukmenyetujui accounting treatment yang diharapkan klien tetapi menurunkan perilakuReduced Audit Quality dari auditor.ABSTRACTThis study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts.;This study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts.;This study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts., This study aims to discover the determinant of auditor – client identification andexamine the effects of that identification to audit quality. Auditors’ identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor – clientidentification is determined by clients’ importance, clients’ image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients’ preferred accounting treatment but decrease the ReducedAudit Quality acts.]"

"Penelitian ini ditujukan untuk menguji pengaruh Audit Tenure dan Auditor Spesialis Terhadap Informasi Asimetri. Penelitian ini menggunakan sebanyak 274 observasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada rentang waktu 2009-2011. Dalam penelitian ini mendapatkan kesimpulan bahwa terdapat adanya u-shaped atau hubungan kuadratik pada tenure audit terhadap informasi asimetri. Hal ini dapat dilihat dengan dengan menurunnya nilai bid-ask spread pada tahun-tahun awal perikatan audit seiring akan semakin bertambahnya tenure. Hal ini terjadi dikarenakan pengetahuan dan pengalaman auditor akan semakin meningkat seiring dengan bertambahnya tenure audit. Namun, sampai pada titik optimum tertentu, nilai bid-ask spread akan kembali meningkat. Hal ini dikarenakan seiring dengan bertambah panjangnya tenure audit, kekhawatiran pasar akan menurunya independensi dan objektivitas auditor seiring dengan bertambahnya tenure sehingga akan meningkatkan kembali nilai bid-ask spread (Almutairi, 2009). Selain itu, dalam penelitian ini diperoleh hasil yakni auditor spesialis terbukti dapat menurunkan tingkat informasi asimetri, yang diukur dengan bid-ask spread, yang terjadi pada perusahaan. (Almutairi, 2009).

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This purpose of this research is to examine the effect of Audit Tenure and Auditor Specialist to Information Asymmetry. This study uses a total of 274 observations of manufacturing firms listed on the Indonesia Stock Exchange in the period 2009 to 2011. The conclusion of this research is that there is a u-shaped or quadratic relationship in the audit tenure to information asymmetry. It can be seen by the declining value of the bid-ask spread in the early years of the audit engagement as will the increasing tenure. This happens because of the knowledge and experience of auditors will increase along with the increase in audit tenure. However, until at a certain optimum point, the bid-ask spread will increase. This happens because market fears that longer tenure will decline in the independence and objectivity of auditor so will increase the value of the bid-ask spread (Almutairi, 2009). In addition, the results obtained in this study that a specialist auditor is proven to reduce the level of information asymmetry, as measured by bid-ask spread, which occurs in the company (Almutairi, 2009)."

"ABSTRAKPeraturan Pemerintah Nomor 20 Tahun 2015 tentang Praktik Akuntan Publik tidaklagi memberikan batasan terhadap jangka waktu perikatan audit suatu perusahaandengan kantor akuntan publik yang sama. Penelitian ini ingin menguji pengaruhtenur kantor akuntan publik terhadap independensi auditor di Indonesia.Independensi auditor diukur melalui kemungkinan auditor untuk memberikan opinimodifikasian. Opini modifikasian dibagi menjadi dua: NGCMO (non-goingconcern modified opinion) dan GCMO (going concern modified opinion). NGCMOmerupakan modifikasi opini yang menyatakan adanya ketidakwajaran dalampelaporan keuangan perusahaan, sedangkan GCMO menyatakan adanya keraguanakan kemampuan perusahaan untuk melangsungkan usahanya di masa depan,sehingga apabila tidak diungkapkan, opini GCMO akan memberikan risiko litigasiyang lebih tinggi. Tenur kantor akuntan publik terbukti berpengaruh negatif untukNGCMO, namun tidak berpengaruh signifikan untuk GCMO

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ABSTRACTThe new regulation of Indonesia?s government, Peraturan Pemerintah Nomor 20Tahun 2015 about Public Accountant Practices, no longer restricts the tenure ofaudit engagement between the company and the audit firm. This research aims totest the impact of audit firm tenure on auditor?s independence in Indonesia.Auditor?s independence is measured by the probability of the auditor to issue amodified opinion. There are two types of modified opinion: NGCMO (non-goingconcern modified opinion) and GCMO (going concern modified opinion). NGCMOis a modification to state that the financial statement is not presented fairly, whileGCMO states that there are uncertainties regarding the continuity of the business.So, if not properly issued, GCMO will give a higher litigation risk for the auditfirm. The research finds that audit firm tenure negatively affects the probability ofissuance of NGCMO, but not significantly affects the probability of issuance ofGCMO"

"Penelitian ini bertujuan untuk menguji pengaruh tenure audit dan rotasi auditor terhadap kualitas audit, pengaruh ukuran Kantor Akuntan Publik (KAP) terhadap kualitas audit, serta pengaruh moderasi ukuran KAP terhadap hubungan tenure audit dan kualitas audit. Tenure audit dibedakan menjadi tenure KAP dan tenure audit partner (AP). Rotasi auditor dibedakan menjadi rotasi KAP dan rotasi audit partner (AP). Sampel penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2004 hingga 2011, kecuali perusahaan yang bergerak di industri keuangan. Kualitas audit dalam penelitian ini diukur dengan kualitas laba dengan menggunakan tingkat akrual diskresioner (Kasznik, 1999). Tenure KAP dan rotasi KAP terbukti tidak berpengaruh kuadratik terhadap kualitas audit. Tenure AP dan rotasi AP juga tidak terbukti memiliki hubungan kuadratik dengan kualitas audit. Ukuran KAP terbukti berpengaruh positif secara langsung terhadap kualitas audit. Ditemukan pula bahwa pengaruh ukuran KAP memoderasi hubungan antara tenure AP dan kualitas audit. Akan tetapi, tidak ditemukan adanya pengaruh ukuran KAP dalam memoderasi hubungan antara tenure KAP dan kualitas audit. Hasil penelitian ini mengindikasikan perlunya pengkajian lebih lanjut terkait efektivitas peraturan yang membatasi tenure audit.

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This research aims to examine the effect of audit tenure and auditor rotation on audit quality, the effect of audit firm size on audit quality, and the moderating effect of audit firm size on the relationship between audit tenure and audit quality. Audit tenure refers to audit firm tenure and audit partner tenure. Auditor rotation refers to audit firm rotation and audit partner rotation. The research samples are public companies that are listed in Indonesia Stock Exchange during 2004-2011 periods exclude the companies in financial industry. Audit quality?s proxy is earnings quality which is measured by the level of discretionary accrual (Kasznik, 1999). This research finds that audit firm tenure and audit firm rotation have no effect on audit quality. Audit partner tenure and audit partner rotation also have no effect on audit quality. There is a positive of audit firm size on audit quality. But, the evidences that support the moderating effect of audit firm size on the relationship between audit firm tenure and audit quality are insufficient. In the other hand, moderating effect of audit firm size on the relationship between audit partner tenure and audit quality shows that the engagement with Big X auditor will give a positive impact on audit quality. The results of this research show that the regulation that limits the audit tenure is a subject of further evaluation."