Mayapa, Diffa Ayomi (2024) Pengaruh Ukuran Perusahaan, Kompleksitas Perusahaan dan Komisaris Independen Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Mediasi (Studi Empiris Pada Perusahaan Sektor Keuangan Subsektor Perbankan Yang Terdapat Di Bursa Efek Indonesia Pada Tahun 2018-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This research aims to examine audit quality which consists of three independent variables used, namely company size, company complexity and independent commissioners, the dependent variable used is audit quality, and the mediating variable is audit fees. This type of research is quantitative. It uses secondary data in financial reports and annual reports on the Indonesia Stock Exchange (BEI). The population in this research are financial sector companies in the banking subsector listed on the Indonesia Stock Exchange in 2018 to 2023. The sampling method used in this research is purposive sampling, resulting in a sample of 174 financial sector companies in the banking subsector over six consecutive years, thus obtaining a total sample of 174 samples. Data was processed using SPSS (Statistical Product and Service Solution) version 25. The data analysis technique used in this research was the logistic regression analysis method (logistic regression) and path analysis with the help of an online Sobel calculator. The results of this research prove that company size and company complexity has no effect on audit quality, independent commissioners has a negative effect on audit quality, then company size and company complexity has a positive effect on audit fees, independent commissioners has no effect on audit fees and audit fees has a positive effect on quality audit. Apart from that, audit fees are able to act as a mediator in the influence of company size and company complexity on audit quality. Meanwhile, audit fees are unable to act as a mediator in the influence of independent commissioners on audit quality.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengkaji kualitas audit yang terdiri dari tiga variabel bebas yang digunakan yaitu ukuran perusahaan, kompleksitas perusahaan dan komisaris independen, variabel terikat yang digunakan yaitu kualitas audit, serta variabel mediasi yang digunakan yaitu fee audit. Jenis penelitian ini bersifat kuantitatif. Penelitian ini menggunakan data sekunder dalam laporan keuangan dan laporan tahunan di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ni adalah perusahaan sektor keuangan subsektor perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2023. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling yang dimana metode penelitian ini mendapatkan sampel 174 perusahaan sektor keuangan subsektor perbankan selama enam tahun berturut-turut, sehingga mendapatkan total sampel sebanyak 174 sampel. Data diolah menggunakan SPSS (Statistical Product and Service Solution) versi 25. Teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi logistik (logistic regression) dan analisis jalur dengan bantuan kalkulator sobel online. Hasil penelitian ini membuktikan bahwa ukuran perusahaan dan kompleksitas perusahaan tidak berpengaruh terhadap kualitas audit, komisaris independen berpengaruh negatif terhadap kualitas audit, lalu ukuran perusahaan dan kompleksitas perusahaan berpengaruh positif terhadap fee audit, komisaris independen tidak berpengaruh terhadap fee audit dan fee audit berpengaruh positif terhadap kualitas audit. Selain itu, fee audit mampu berperan sebagai mediator pada pengaruh ukuran perusahan, kompleksitas perusahaan terhadap kualitas audit. Sedangkan fee audit tidak mampu berperan sebagai mediator pada pengaruh komisaris independen terhadap kualitas audit. | ||||||
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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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: | Diffa Ayomi Mayapa | ||||||
| Date Deposited: | 01 Aug 2024 16:41 | ||||||
| Last Modified: | 01 Aug 2024 16:41 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/40004 |
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