Aldiena Bunga Fadhila | Universitas Gadjah Mada (Yogyakarta) (original) (raw)
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Papers by Aldiena Bunga Fadhila
International Journal of Approximate Reasoning, 2014
Abstract: Audit quality is influenced by the independence and competence of the audit firm and al... more Abstract: Audit quality is influenced by the independence and competence of the audit firm and also an auditor. This research aims to analyze the impact of audit firm tenure, auditor tenure, and audit firm industry specialization towards audit quality. Long audit tenure of both, auditor and audit firm, merely results in a deeper understanding about the client or entity, but on the other hand, also threatens auditor independence. Audit firm industry specialization is appointed to be one of the factors increasing audit quality in terms of industry-specific knowledge owned by the audit firm. This research uses 36 manufacturing entities in financial distress listed on the Indonesian Stock Exchange in the year of 2004-2010. By using the propensity to issue a going-concern opinion as a proxy for audit quality, this research shows that audit firm tenure and audit firm industry specialization has no significant influence on audit quality. Nevertheless, auditor tenure has a positive and sign...
International Journal of Approximate Reasoning, 2014
Abstract: Audit quality is influenced by the independence and competence of the audit firm and al... more Abstract: Audit quality is influenced by the independence and competence of the audit firm and also an auditor. This research aims to analyze the impact of audit firm tenure, auditor tenure, and audit firm industry specialization towards audit quality. Long audit tenure of both, auditor and audit firm, merely results in a deeper understanding about the client or entity, but on the other hand, also threatens auditor independence. Audit firm industry specialization is appointed to be one of the factors increasing audit quality in terms of industry-specific knowledge owned by the audit firm. This research uses 36 manufacturing entities in financial distress listed on the Indonesian Stock Exchange in the year of 2004-2010. By using the propensity to issue a going-concern opinion as a proxy for audit quality, this research shows that audit firm tenure and audit firm industry specialization has no significant influence on audit quality. Nevertheless, auditor tenure has a positive and sign...