HAICKAL SYAHPUTRA, MUHAMMAD (2024) HUBUNGAN ATRIBUT KANTOR AKUNTAN PUBLIK TERHADAP KETERBACAAN HAL AUDIT UTAMA (KEY AUDIT MATTERS) SERTA DAMPAKNYA PADA PERSAINGAN PASAR AUDIT. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The objective of this research is to examine and determine the influence of audit fees, the size of the Audit Firm, and the gender of the audit partner (female) on the readability of the Key Audit Matters (KAM) and its impact on audit market competition. The research employs a quantitative method. Using purposive sampling, the study's sample consists of 678 companies listed on the Indonesia Stock Exchange during the 2022 period. Data analysis was conducted using Multiple Linear Regression analysis with SPSS Version 25 software. The results of the study indicate that audit fees have a significant negative impact, and the size of audit firm’s size has a significant positive impact on the readability of Key Audit Matters (KAM). Additionally, the readability of Key Audit Matters (KAM) also has a positive impact on audit market competition. However, the gender of the audit partner does not have an impact on the readability of Key Audit Matters (KAM).
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Tujuan penelitian ini adalah menguji dan mengetahui pengaruh audit fee, ukuran KAP, gender audit partner (perempuan) terhadap keterbacaan hal audit utama (KAM) serta dampaknya terhadap persaingan pasar audit. Metode penelitian menggunakan metode kuantitatif. Dengan metode purposive sampling, sampel pada penelitian ini berjumlah 678 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2022. Analisis data menggunakan analisis Regresi Linear Berganda dengan program SPSS Versi 25. Hasil penelitian menunjukkan bahwa audit fee berpengaruh negatif signifikan serta ukuran KAP berpengaruh positif signifkan terhadap keterbacaan Hal Audit Utama (KAM) dan keterbacaan Hal Audit Utama juga berpengaruh positif terhadap persaingan pasar audit. Sedangkan pada variabel gender audit partner tidak berpengaruh terhadap keterbacaan Hal Audit Utama (KAM). | ||||||
| Uncontrolled Keywords: | Audit Fees, KAP Size, Gender, Key Audit Matters, Audit Market Competition Audit fee, Ukuran KAP, Gender, Hal Audit Utama, Persaingan Pasar Audit | ||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions 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: | Muhammad Haickal Syahputra | ||||||
| Date Deposited: | 18 Nov 2024 09:45 | ||||||
| Last Modified: | 04 Dec 2024 11:20 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/43842 |
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