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M Susanty
J Gunawan
R Sembel
Waluyo

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M Susanty
J Gunawan
R Sembel
Waluyo

Issues in Business Management and Economics
Vol.3 (7), pp. 100-108, July 2015
ISSN 2350-157X
Available online at https://www.journalissues.org/IBME/
DOI:http://dx.doi.org/10.15739/IBME.002
Article ID /BM/15/042/09 pages
Author(s) retain the copyright of this article. Author(s) agree that this article remain permanently open access under the terms of the Creative Commons Attribution License 4.0 International License.



Original Research Article

Audit quality to manage sustainable auditor reputation

Meinie Susanty*, Juniati Gunawan, Roy Sembel and  Waluyo

Meinie Susanty*, Juniati Gunawan, Roy Sembel and  Waluyo

Accounting Department, Trisakti University, Indonesia

*Corresponding Author Email:meinie_sg(at)yahoo.com



date Received: May 29, 2015     date Accepted: July 23, 2015     date Published: July 25, 2015


 Abstract

The purpose of this paper is to examine the relationship between audit quality and the sustainable reputation of auditors in Indonesia in relation to the implementation of a regulation by the Finance Minister of the Republic of  Indonesia on public accountant audit services (PMK no.17/PMK.01/2008). This study applies quantitative method by conducting a survey. Multiple regressions is used to evaluate the relationship between auditors’ opinion and their sustainable reputations. The sample selection is based on convenience sampling derived from the auditors’ opinions to seek their own internal competitive advantages. Audit quality is measured with composite measurement dimension – audit quality metric score (AQMS), namely: size, industry specialization, audit tenure, client importance, and going concern opinion.  The findings suggest that audit quality influence significantly and positively to the sustainable reputation of auditor.


Key words: Audit quality, Audit Quality Metric Score (AQMS), sustainable reputation, auditor, public Accountant Firm.


Susanty et al