IARJ

Pengaruh Jenis Industri, Risiko Perusahaan Dan Reputasi KAP Terhadap Tenur KAP

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PENGARUH JENIS INDUSTRI, RISIKO PERUSAHAAN DAN REPUTASI KAP TERHADAP TENUR KAP

Fran Sayekti
Jatnika
Fakultas Bisnis dan Teknologi Informasi
Universitas Teknologi Yogyakarta

ABSTRACT
The research is intended to examine the influences of the types of industry, the firm’s risk, and the auditor reputation toward the auditor tenure. There are 55 manufacturing firms and 7 banking industrial for the period 2000-2010 as the samples of the research. The data of this research were taken from the auditor’s report on the annual financial report of the firm. This research uses linear regression which is consisted of two variables. The first variable is the dependent variable, auditor tenure. The second variable is the independent variable which is consisted of the type of the industry, the risk of the firm, and the auditor reputation. The result shows that there is a significant variable is that the risk of firm. Beside that it is found that there are two insignificant variables; the type of the industry and the auditor reputation.

Keywords: industry, the risks, reputation, and tenure.

IARJ Volume 3 Nomor 2 Sayekti & Jatnika

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Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.


Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS


Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)