Pengaruh Audit Tenure, Fee Audit, Rotasi Auditor, Dan Ukuran Perusahaan Klien terhadap Kualitas Audit (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

Rahmawati, Nova Diamantra (2021) Pengaruh Audit Tenure, Fee Audit, Rotasi Auditor, Dan Ukuran Perusahaan Klien terhadap Kualitas Audit (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Financial reports provide information about the results of operational activities and the actual condition of the company that can be used for decision making by investors. The importance of financial statements reporting to maintain a company makes management motivated to use the services of external auditors to examine financial reports prepared by the company in order to improve audit quality. This study aims to analyze the effect of audit tenure, audit fees, auditor rotation, and client company size on audit quality in mining companies in 2015-2019. This study used 128 samples from 26 mining sector companies listed on the Indonesia Stock Exchange in 2015-2019. This research was conducted with quantitative methods using secondary data. The secondary data comes from financial reports downloaded from the company's website and the Indonesia Stock Exchange (IDX). The method of determining the sample using purposive sampling. Data analysis using SPSS with logistic regression method. The results of this study indicate that the audit tenure, audit fee, and auditor rotation variables have no effect on audit quality. The variable of client firm size has a significant positive effect on audit quality. The larger the size of the client company, the better the resulting audit quality.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number RAH p 891/2021
Uncontrolled Keywords: Audit Tenure, Audit Fee, Auditor Rotation, Client Company Size, and Audit Quality.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 24 Nov 2021 04:20
Last Modified: 24 Nov 2021 04:20
URI: http://repository.stieykpn.ac.id/id/eprint/1324

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