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Pengaruh Ukuran Perusahaan, Fee Audit dan

Spesialisasi Industri KAP Terhadap Kualitas Audit
KAP pada Tahun Pertama Adopsi ISA
(Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia 2014)

Jenis Sesi Paper: Poster paper

Nadya Febriandari Gunawan Cahya Irawady

Universitas Padjadjaran Universitas Padjadjaran
nadyaf_gunawan@yahoo.com cahya.irawady@unpad.ac.id

Abstract : The aim of this research is to examine the effect of client firm size, audit fee and
industry specialization audit firm to audit quality in 2014.

Client firm size is measured by total assets, Audit fee by the amount of audit fee which reported
in annual report, Industry Specialization audit firm divided to specialist and non-specialist
which determined by market share 20% and audit quality by fulfilled the criteria of audit
quality output: firm and national level. Sample of this research is manufacturing companies
listed on the Indonesia Stock Exchange in 2014 and the company who reported their audit fee.
The analysis model used is multiple regression analysis.

The result of this research showed that simultaneously client firm size, audit fee and
specialization industry audit firm have significant effect to audit quality in 2014. In partial test
research showed that client firm size and audit fee have positive significant effect on audit
quality in 2014. Furthermore, industry specialization audit firm has a positive but not
significant influence to audit quality in 2014.

Keywords : Firm Size, Audit Fee, Specialization Industry, Audit Quality

Simposium Nasional Akuntansi XX, Jember, 2017