Pengaruh Audit Tenure, Rotasi Audit, Ukuran KAP, dan Komite Audit terhadap Kualitas Audit(Studi Empiris Perusahaan Properti, Real Estate, dan Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)

Syahputri, Andhara Ratna (2021) Pengaruh Audit Tenure, Rotasi Audit, Ukuran KAP, dan Komite Audit terhadap Kualitas Audit(Studi Empiris Perusahaan Properti, Real Estate, dan Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to examine the effect of Audit Tenure, Audit Rotation, KAP Size, and Audit Committee on Audit Quality. The population in this study are property, real estate, and construction companies listed on the Indonesia Stock Exchange for the period 2015-2019. The sampling technique used was purposive sampling method which produced a sample of 45 companies and used secondary data. The data analysis method used is descriptive analysis and multiple linear analysis. Based on the results of the hypothesis in this study it is stated that audit tenure and audit rotation do not have a significant effect on audit quality. Meanwhile, the size of KAP and audit committee has a significant effect on audit quality. Keywords: audit tenure, audit rotation, KAP size, audit committee, 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: ANDHARA RATNA SYAHPUTRI
Date Deposited: 02 Jun 2021 00:26
Last Modified: 02 Jun 2021 00:26
URI: http://eprints.perbanas.ac.id/id/eprint/7730

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