Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien, Dan Fee Audit terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)

Kristianti, Febe (2021) Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien, Dan Fee Audit terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study was conducted to examine the effect of audit tenure, KAP size, client firm size, and fees auditon audit quality with the audit committee as a moderating variable. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2019 period. The total sample used in this study was 13 that were studied over a period of 5 years so that the final sample used was 65 samples. Technique was used to take samples purposive sampling. The data analysis technique used is the logistic regression method with the software IBM SPSS 27. The results of this study are audit tenure, KAP size, client company size and fees audit have no effect on audit quality. The audit committee was unable to moderate the relationship between audit tenure, KAP size and client firm size with audit quality.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number KRI p 7007/2021
Uncontrolled Keywords: Audit Tenure, KAP Size, Client Size, Audit Committee, Audit Quality
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 03 Dec 2021 03:50
Last Modified: 03 Dec 2021 03:50
URI: http://repository.stieykpn.ac.id/id/eprint/1359

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