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"Profesi akuntan publik menjadi semakin penting sebagai tulang punggung dunia bisnis. Namun, pada akhir-akhir ini kualitas audit yang dihasilkan oleh Kantor Akuntan Publik KAP mulai diragukan oleh masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel audit tenure, time budget pressure, auditor specialization, dan locus of control terhadap kualitas audit. Penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner. Kuesioner tersebut dibagikan kepada para auditor yang bekerja pada KAP di Jakarta. Hasil penelitian menunjukkan audit tenure, time budget pressure, auditor specialization mempunyai pengaruh signifikan terhadap kualitas audit tetapi locus of control tidak mempunyai pengaruh signifikan terhadap kualitas audit.

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Public accountant profession is very important in the business world. Recently, however the audit quality produced by the audit firm KAP begin to doubt by the public. The purpose of this research is to determine the influence of variables Audit Tenure, Time Budget Pressure, Auditor Specialization, and Locus of Control to Audit Quality. This research use primary data collected through the questionnaire. The questionnaires are distributed to the auditors who work at the audit firm in Jakarta. The results of this research show that the variable Audit Tenure, Time Budget Pressure, Auditor Specialization have significant influence to audit quality, but locus of control has no a significant influence to audit quality."

"[ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh faktor keuangan yaitu rasio imbal hasil atas aset dan rasio perputaran aset, serta faktor non keuangan yaitu spesialisasi audit, struktur kepemilikan, dan perubahan abnormal jumlah karyawan terhadap probabilitas fraud. Metode yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan sampel penelitian terdiri atas 39 perusahaan fraud yang dikenakan sanksi oleh Bapepam-LK dan 39 perusahaan non fraud pada periode 2004-2012. Berdasarkan hasil pengujian, ditemukan bahwa rasio perputaran aset, kepemilikan institusional, dan perubahan abnormal jumlah karyawan merupakan faktor yang memengaruhi probabilitas fraud. Semakin besar rasio perputaran aset pada periode sebelum fraud maka semakin kecil kemungkinan perusahaan untuk melakukan fraud. Kepemilikan institusional ditemukan memiliki pengaruh positif terhadap probabilitas fraud, yaitu semakin besar proporsi kepemilikan saham oleh institusional pada periode sebelum fraud maka semakin tinggi probabilitas perusahaan untuk melakukan fraud. Semakin besar perubahan abnormal jumlah karyawan pada tahun fraud maka semakin kecil kemungkinan bahwa terdapat fraud dalam laporan keuangan. Sedangkan, rasio imbal hasil atas aset, spesialisasi audit, dan kepemilikan keluarga tidak berpengaruh terhadap probabilitas fraud.

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ABSTRACTThe purpose of this study is to investigate the effect of financial factors which are return on asset ratio and total asset turnover ratio, and non financial factors which are auditor industry specialization, ownership structure, and abnormal employees change on the probability of fraud. This study use logistics regression to test it?s hypothesis with a sample consisted of 39 fraudulent companies that received sanction from Bapepam-LK and 39 non fraudulent companies in year 2004-2012. The result shows that total aset turnover, abnormal employees change, and institutional ownership have significant influence on probability of fraud. The higher total aset turnover ratio in the year preceding the year in which the fraud was reported to have occurred, the lesser the probability of firm to commit fraudulent financial statement. Institutional ownership has positive and significant effect on probability of fraudulent financial statement, that is the higher the proportion of institutional ownership in the year preceding the year in which the fraud was reported to have occurred, the higher the probability of firm to commit fraudulent financial statement. The higher abnormal employees change in the year of fraud, the lesser the probability of fraudulent financial statement. There is no significant effect of return on asset ratio, auditor industry specialization, and family ownership on probability of fraud., The purpose of this study is to investigate the effect of financial factors which are return on asset ratio and total asset turnover ratio, and non financial factors which are auditor industry specialization, ownership structure, and abnormal employees change on the probability of fraud. This study use logistics regression to test it’s hypothesis with a sample consisted of 39 fraudulent companies that received sanction from Bapepam-LK and 39 non fraudulent companies in year 2004-2012. The result shows that total aset turnover, abnormal employees change, and institutional ownership have significant influence on probability of fraud. The higher total aset turnover ratio in the year preceding the year in which the fraud was reported to have occurred, the lesser the probability of firm to commit fraudulent financial statement. Institutional ownership has positive and significant effect on probability of fraudulent financial statement, that is the higher the proportion of institutional ownership in the year preceding the year in which the fraud was reported to have occurred, the higher the probability of firm to commit fraudulent financial statement. The higher abnormal employees change in the year of fraud, the lesser the probability of fraudulent financial statement. There is no significant effect of return on asset ratio, auditor industry specialization, and family ownership on probability of fraud.]"