Imelda Lopes, Maria (2024) PENGARUH AUDITOR SPESIALIS INDUSTRI, DUAL MANDATORY AUDITOR ROTATION, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT SERTA DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the influence of industry specialist auditors, mandatory double auditor rotation, and company size on audit quality and its impact on company value in state-owned companies listed on the Indonesia Stock Exchange in 2020-2022. This research is a type of quantitative research with secondary data from 18 state-owned companies. In this research, documentation and observation techniques were used to obtain data. Company financial reports are used to collect data. This research uses SPSS v25. The results of this research are that industry specialist auditors have a positive and significant effect on audit quality, mandatory double auditor rotation has no effect on audit quality, company size has a positive and significant effect on audit quality, and audit quality has a positive and significant effect on audit quality. positive and significant effect on company value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh auditor spesialis industri, dual mandatory auditor rotation, dan ukuran perusahaan terhadap kualitas audit serta dampaknya pada nilai perusahaan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penelitian ini merupakan jenis penelitian kuantitatif dengan data sekunder dari 18 perusahaan BUMN. Dalam penelitian ini, teknik dokumentasi dan observasi digunakan untuk memperoleh data. Laporan keuangan perusahaan digunakan untuk mengumpulkan data. Penelitian ini menggunakan SPSS v25. Hasil dari penelitian ini adalah auditor spesialis industri berpengaruh positif dan signifikan terhadap kualitas audit, dual mandatory auditor rotation tidak berpengaruh terhadap kualitas audit, ukuran perusahaan berpengaruh positif dan signifikan terhadap kualitas audit, dan kualitas audit berpengaruh positif dan signifikan terhadap nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Industry Specialist Auditor, Dual Mandatory Auditor Rotation, Company Size, Audit Quality, Company Value Auditor Spesialis Industri, Dual Mandatory Auditor Rotation, Ukuran Perusahaan, Kualitas Audit, Nilai Perusahaan | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Maria Imelda Lopes | |||||||||
| Date Deposited: | 21 Feb 2024 14:46 | |||||||||
| Last Modified: | 22 Feb 2024 11:47 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33064 |
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