DWI KURNIAWAN, 09051S642M (2008) PENGARUH TENUR AUDIT, NEGOSIASI AUDITOR KLIEN DAN ROTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT QUALITY: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA. Thesis thesis, UNIVERSITAS AIRLANGGA.

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Abstract

The objective of this study is to know auditor's perception about the impact of audit tenure, Auditor-Client negotiations, and Audit firm Rotation on Audit Quality. Defined of Audit Quality is relative degree to which the audit confonns to applicahle auditing standards. The data research collected through questioner to auditors who have position as jWlior auditors, senior auditors, and supervisors from of CPA firms, and collected data from 94 respondents. The data were analyzed using multiple regression technique with SPSS program. The result of the multiple regression analyzed show that according to auditors perception, audit tenure impacted on audit quality, while Auditor-Client negotiations, and Audit finn Rotation have no impact on audit quality. Simultaneously, audit tenure, Auditor-Client negotiatiOns, and Audit finn Rotation impacted on Audit Quality.

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