AUDITOR TENURE, THE INDIVIDUAL CULTURAL AND AUDIT QUALITY
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Date
2012-01-25
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International Conference on Business, Entrepreneurship and Management 2012, San Beda College
Abstract
This research was motivated by the global crisis that occurred in 2008, which resulted in the
leaders of the G20 countries (in the London Summit 2008) decided some of the policies to be
taken in the reform of the economy. One of the important policies to increase transparency and
accountability of financial reporting in capital markets, including improving the quality of audits
of public accounting to ensure transparency and accuracy of corporate financial information.
The population on this research was the Auditor's Ofice Public Accountant IAI compartments *
registered public accountant on 2009 in Bandung, amounting to 27 KAP. The design used in this
research was an explanation (explanatory research) with descriptive and verification method
research approach, because it explained the causal relationship between variables by testing the
hypothesis. Data analysis in this research used the multiple linear regression method.
The results was showed in this study that the Auditor tenure and cultural individuals together had
no significant effect on the audit quality.
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Keywords
Financial Reporting, Transparency, Audit Quality, Public Accounting