PENGARUH KUALITAS AUDITOR DAN OPINI AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BEI TAHUN 2013-2017

Abstract

This research aimed to examine the effect of auditor quality and audit opinion on the quality of financial statements of manufacturing companies which were listed on Indonesia Stock Exchange. While, the population was some manufacturing companies which were listed on Indonesia Stock Exchange 2013-2017. Meanwhile, the data were in the form of financial statements and audit reports of manufacturing companies. Moreover, from its data collection technique, there were 84 manufacturing companies collected as sample. In line with, there were 420 observations. Furthermore, the data analysis technique used logistic analysis with SPSS 23. In addition, the variables used were auditor quality and its audit opinion. Furthermore, in this study the auditor quality variable is abbreviated as KA and audit opinion becomes OA. Auditor quality is seen based on Big Four and KAP non Big Four, while audit opinion is based on audit opinion provided by independent auditors, namely unqualified fair opinions and unqualified opinions other than. The quality of financial statements is measured by ROE where earnings are divided by equity. This study uses dummy variables. The logistic regression test results show that auditor quality has a significant effect on the quality of financial statements, which is 0.003 <0.05. While the audit opinion does not affect the quality of financial statements, which is 0.069> 0.05.
Keywords: auditor quality, audit opinion, financial statement quality