Pengaruh Ukuran Kantor Akuntan Publik (KAP), Rotasi Audit, Kompetensi, Dan Spesialisasi Auditor Terhadap Kualitas Audit

Andini, Rizka Adhalina (2020) Pengaruh Ukuran Kantor Akuntan Publik (KAP), Rotasi Audit, Kompetensi, Dan Spesialisasi Auditor Terhadap Kualitas Audit. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to analyze the effect of public accounting firm size (KAP), audit rotation, competence, and audit specialization on audit quality in companies listed on the Indonesia Stock Exchange in 2015 - 2019. The population in this study is companies listed on the Indonesia Stock Exchange in 2015 - 2019. Independent variables in this study are the size of the public accounting firm , audit rotation, competence, audit specialization. The sampling technique in this study using purposive sampling technique. The method for obtaining research samples by collecting secondary data. The data is obtained by accessing the website of the Indonesian Stock Exchange, the website of each public accounting firm and other website, indeed. The data analysis technique used was SPSS version 25. The results showed that the size of the public accounting firm and the audit specialization had an effect on audit quality. Meanwhile, audit rotation and competence have no effect on audit quality. Keywords: public accounting firm size, audit rotation, competence, and specialization, and 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: RIZKA ADHALINA ANDINI
Date Deposited: 14 Jul 2022 08:06
Last Modified: 14 Jul 2022 08:06
URI: http://eprints.perbanas.ac.id/id/eprint/8101

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