Penelitian ini menguji mengenai pengaruh audit tenure, reputasi kantor akuntan publik dan kelengkapan kertas kerja permanen terhadap kualitas audit. Kasus Enron yang melibatkan KAP Arthur Andersen menyebabkan perubahan terhadap praktik audit seperti pembatasan masa perikatan (tenure) kepada perusahaan yang diaudit dan diterbitkannya regulasi yang mengatur akuntan publik (SOX/Sarbanex Oxley).
Adanya ketidak konsistenan pada hasil penelitian sebelumnya mengenai pengaruh tenur pada kualitas audit seperti Nuratama (2011), Efraim (2010), Myers et al (2003),
Manry et al (2008), Carey dan Simnett (2006), Wibowo dan Rossieta (2009) menyebabkan isu ini menjadi topik yang penting untuk diteliti. Kualitas audit diukur dengan akrual lancar sedangkan tenure diukur dengan menghitung tahun dimana
KAP yang sama telah melakukan perikatan dengan auditee, reputasi diukur dengan menggunakan kelompok auditor big four dan non big four dan kelengkapan kertas kerja permanen diukur dengan standar professional akuntan publik (SPAP/audit program). Penelitian ini difokuskan pada perusahaan LQ 45 yang terdaftar di Bursa
Efek Indoneisa tahun 2009 sampai dengan 2014, dengan menggunakan motode purposive sampling diperolehlah 234 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa audit tenur tidak berpengaruh terhadap kualitas audit, reputasi berpengaruh terhadap kualitas audit sedangkan kelengkapan kertas kerja tidak berpengaruh terhadap kualitas audit.
Kata kunci: kualitas audit, tenur, reputasi KAP, kertas kerja permanen v http://digilib.mercubuana.ac.id/

This study examines the influence of tenur and reputation of public accounting firms and the completeness of the permanent working paper on quality auditing. Enron case that involves Arthur Andersen Firm causes changes to the audit practice such as limitations on the audit engagement (tenur) to the company that is being audited and the publication of regulations governing public accounting (Sarbanex
Oxley/SOX). The inconsistencies of the previous studies on the effects of tenur toward the audit quality such as Efraim (2010), Nuratama (2011), Myers et al.
(2003), Manry et al. (2008), Carey and Simnett (2006), Wibowo and Rossieta
(2009) lead this issue becomes an important topic to be researched. Audit quality is measured by current accrual while tenur is measured by counting the year in which the same KAP has made an engagement with the auditee, the reputation is measured by using and the big four and non big four group of auditors, completeness of the permanent working paper is measured by the standards of the professional public accounting (SPAP/audit program). This study is focused on LQ 45 company that has been listed on the Indonesia Stock Exchange during 2009 until 2014.
Moreover, by using a purposive sampling method is gained 234 research samples.
The hypothesis testing in this study is using multiple regression analysis. The test results indicate that audit tenur has no effect to the quality of the audit, the reputation of public accountant to audit quality while the completeness of paper work does not affect the quality of the audit..
Keywords: audit quality, tenur, KAP’s reputation, the permanent working paper http://digilib.mercubuana.ac.id/ vi