Pengaruh Reputasi KAP, Audit Fee, Audit Tenure, dan Workload Terhadap Audit Quality Pada Perusahaan Manufaktur

Wulandari, Rachmadani Desy (2022) Pengaruh Reputasi KAP, Audit Fee, Audit Tenure, dan Workload Terhadap Audit Quality Pada Perusahaan Manufaktur. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

Audit quality is the ability of an auditor to detect and notify material misstatements in his client's accounting system, which to perform his duties must be based on auditing standards and the applicable code of ethics for public accountants. This study aims to analyze the effect of KAP reputation, audit fee, audit tenure, and workload on audit quality. The population used is Manufacturing Companies in Indonesia and the sample used is Manufacturing Companies listed on the Indonesia Stock Exchange from 2016-2020. The sampling technique used is the purposive sampling method and obtained 315 research samples. The data used is in the form of secondary data. The data analysis techniques used are descriptive analysis and logistic regression using SPSS 24 software. Based on the results of this study, it shows that KAP reputation, audit fees, audit tenure, and workload have a positive effect on audit quality. Keywords: Audit Quality, KAP Reputation, Audit Fee, Audit Tenure, Workload

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: RACHMADANI DESY WULANDARI
Date Deposited: 31 Mar 2022 01:51
Last Modified: 31 Mar 2022 01:51
URI: http://eprints.perbanas.ac.id/id/eprint/8706

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