Pengaruh Audit Tenure, Audit Fee, Ukuran Perusahaan dan Spesialisasi Auditor terhadap Kualitas Audit

Rochmati, Nofi Nuri Sakinah (2021) Pengaruh Audit Tenure, Audit Fee, Ukuran Perusahaan dan Spesialisasi Auditor terhadap Kualitas Audit. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to examine the effect of audit tenure, audit fees, firm size and auditor specialization on audit quality. This type of research is a quantitative study using secondary data from the company's annual reports. The population in this study were infrastructure, utility and transportation service companies listed on the Indonesia Stock Exchange for the period 2015-2019. The sampling technique used was purposive sampling method which resulted in a sample of 230 company data using secondary data. The data analysis method used is logistic regression analysis and it is processed using SPSS 24 software. Based on the results of the processing in this study, it states that company size has a significant effect on audit quality. Meanwhile, the audit tenure, audit fee and auditor specialization variables have no significant effect on audit quality

Item Type:	Thesis (Undergraduate)
Subjects:	600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions:	Bachelor of Accountancy
Depositing User:	NOFI NURI SAKINAH ROCHMATI
Date Deposited:	22 Jun 2021 08:53
Last Modified:	22 Jun 2021 08:53
URI:	http://eprints.perbanas.ac.id/id/eprint/8007

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