REYNALDIN ZULVIANSYAH, MOCHAMMAD (2023) PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN DAN AUDIT FEE TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study was to determine the effect of audit tenure, firm size and audit fees on audit quality. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 16 food and beverage companies registered on the IDX in 2017-2022, where the research sample data are 96 sample data. Data analysis used logistic regression analysis with the SPSS Version 20 program. Based on the results of data analysis, it is known that the Nagelkerke R Square value is 0.447. This shows that the variation in audit quality can be explained by 44.7% by the variable audit tenure, company size or size and audit fees, while the remaining 55.3% is explained by other variables not examined. The results of testing the hypothesis, it is known that audit tenure has a negative effect on audit quality, company size or size has no effect on audit quality, and audit fees have a positive effect on audit quality.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh Audit Tenure, Ukuran Perusahaan dan Audit Fee terhadap Kualitas Audit. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Teknik sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 16 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2017- 2022, dimana data sampel penelitian sebanyak 96 data sampel. Analisis data menggunakan analisis regresi logistic dengan program SPSS Versi 20. Berdasarkan hasil analisis data, diketahui nilai Nagelkerke R Square sebesar 0.447. Hal ini menunjukkan variasi Kualitas Audit dapat dijelaskan sebesar 44,7% oleh variabel audit tenure, ukuran perusahaan atau size dan Audit fee, sedangkan sisanya sebesar 55,3% dijelaskan oleh variabel lainnya yang tidak diteliti. Hasil pengujian hipotesis, diketahui audit tenure berpengaruh negatif terhadap Kualitas Audit, ukuran perusahaan atau size tidak berpengaruh terhadap Kualitas Audit, dan audit fee berpengaruh positif terhadap Kualitas Audit. | |||||||||
| Uncontrolled Keywords: | Audit Quality, Audit Tenure, Company Size, Audit Fee. Kualitas Audit, Audit Tenure, Ukuran Perusahaan, Audit Fee. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mochammad Reynaldin Zulviansyah | |||||||||
| Date Deposited: | 14 Dec 2023 11:59 | |||||||||
| Last Modified: | 14 Dec 2023 11:59 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31083 |
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