ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KONSENTRASI PASAR AUDIT DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI 2013-2016)

Abstract

Abstract
This study is aims to see the effect of audit risk, audit quality and leverage. The Population in
this research is real estate and property companies that listed on BEI 2013-2016. Based on
the results of research is using purposive sampling method with logistic regression method
obtained the number of 42 company samples with test results; The simultaneous test of
Audit Rotation, Audit Quality, Leverage Simultaneously have effect toward Audit Market
Concentration. Partially Audit Rotation has effect toward Audit Market Concentration. The
result of audit quality test partially, Audit Quality has not effect toward Audit Market
Concentration. Leverage test results partially, Debt Leverage effect toward Audit Market
Concentration.
Keywords: Audit Rotation, Audit Quality, Leverage, Market Audit Concentration