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PENGARUH SPESIALISASI KANTOR AKUNTAN PUBLIK, FEE AUDIT DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2015-2019)

ALAWIAH, SARIPAH (2021) PENGARUH SPESIALISASI KANTOR AKUNTAN PUBLIK, FEE AUDIT DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2015-2019). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Spesialisaasi KAP, Fee Audit dan Audit Tenure terhadap Kualitas Audit. Sampel dari populasi penelitian ini pada perusaahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2015-2019 sebanyak 63 perusahaan. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang di Bursa Efek Indonesia. Teknik sampel yang digunakan dalam penelitian ini adalah purposive sampling. Teknik analisis data menggunakan Software IBM SPSS Versi 23 for window. Hasil dari penelitian ini membuktikan bahwa variabel Spesialisaasi KAP berpengaruh positif terhadap kualitas audit, fee audit berpengaruh negatif terhadap kualitas audit, audit tenure tidak berpengaruh positif terhadap kualitas audit.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorBudianto, Roni197511012005011002
Thesis advisorTjanjono, Madza Eko Sri198307022014041001
Additional Information: This study aims to examine the effect of KAP specialization, audit fee and audit tenure on audit quality. The sample of this research population is 63 companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data used in this study were obtained from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sample technique used in this study was purpose sampling. Data analysis techniques using IBM SPSS Software Version 23 for window. The results of this study prove that the KAP specialization variable has a positive effect on audit quality, audit fees have a negative effect on audit quality and audit tenure has no positive effect on audit quality.
Uncontrolled Keywords: This study aims to examine the effect of KAP specialization, audit fee and audit tenure on audit quality. The sample of this research population is 63 companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data used in this study were obtained from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sample technique used in this study was purpose sampling. Data analysis techniques using IBM SPSS Software Version 23 for window. The results of this study prove that the KAP specialization variable has a positive effect on audit quality, audit fees have a negative effect on audit quality and audit tenure has no positive effect on audit quality. Kualitas Audit, Spesialisasi KAP, Fee Audit, Audit Tenure, Teori Agensi
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Perpustakaan Pusat
Date Deposited: 20 Dec 2022 10:34
Last Modified: 20 Dec 2022 10:34
URI: http://eprints.untirta.ac.id/id/eprint/18694

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