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Pengaruh Audit Tenure, Ukuran Perusahaan Klien, Time Budget Pressure, dan Fee Audit Pada Kualitas Audit

Apriyatin, Dwi Sudiyah (2022) Pengaruh Audit Tenure, Ukuran Perusahaan Klien, Time Budget Pressure, dan Fee Audit Pada Kualitas Audit. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

The objective of this research is to know the effect of audit tenure, client company size, time budget pressure, and audit fee to audit quality. This type of research uses a quantitative approach. This research is using secondary data. The population of this study is the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020 The sample is determined based on the purposive method sampling, with a sample size of 53 companies from the consumer goods industry sector so that the total observations in this study were 212 observations. The data was analyzed by using logistic regression analysis. The result shows that audit tenure has significant effect on audit quality, client company size has no significant effect on audit quality, time budget pressure has no significant effect on audit quality, and audit fee has significant effect on audit quality.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: DWI SUDIYAH APRIYATIN
Date Deposited: 07 Jun 2022 02:39
Last Modified: 07 Jun 2022 02:39
URI: http://eprints.perbanas.ac.id/id/eprint/8980

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