�ANALISIS PENGARUH AUDIT TENURE, UKURAN KAP, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT� (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2007-2011)

The Quality of an audit process is very important to ensure that financial statement can be used as a basis for decision making and can be trusted by the public or other third parties. Many factors can affect audit quality both positively and negatively. Previous studies on the quality of audits found different results, so it need to be repeated to verify the theoritical research on audit quality. The purpose of this study is to find empirical evidence regarding the factors that affect the quality of audits on companies in Indonesia. The data used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) years 2007-2011. Research variables used were Audit Tenure, Audit Firm Size, and Reputation of Public Accounting Firms and Audit Quality. Moreover, by using a purposive sampling method is gained 50 research samples. The hypothesis testing in this study is using multiple regression analysis with SPSS 13 application. The results were as follows : (1) Audit Tenure significantly affect the quality of the audit, (2) Firm Size significantly affect the quality of the audit, (3) Reputation of Public Accounting Firms on Audit Quality does not significantly influence the quality of the audit