PENGARUH KARAKTERISTIK AUDITOR INDEPENDEN DAN AFILIASI KANTOR AKUNTAN PUBLIK BEREPUTASI TERHADAP KUALITAS AUDIT

This study aims to provide empirical data about the impact of workload and auditor specialty, two independent characteristics, on audit quality as well affiliation with a reputable public accounting firm. In this study, absolute discretionary accruals using Modified Jones technique are used proxy for quality. 129 manufacturing businesses registered Indonesia Stock Exchange years 2017 through 2020 comprise sample study. Data from Public Accounting Firm's 2017–2020 audited financial reports PPPK number partners clients utilized. Purposive sampling was do sampling. The found that while specialization variable had no effect quality, positive firm has an however cannot prove it.