Nomor Panggil : 023161129
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2020
Pembimbing 1 : H.Yuzwar ZB
Subyek : Auditing
Kata Kunci : fee audit, audit tenure, audit rotation, client’s company size,auditor’s reputation.
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2020_TA_AK_023161129_Halaman-Judul.pdf | 19 | |
| 2. | 2020_TA_AK_023161129_Bab-1.pdf | 11 | |
| 3. | 2020_TA_AK_023161129_Bab-2.pdf |
|
|
| 4. | 2020_TA_AK_023161129_Bab-3.pdf |
|
|
| 5. | 2020_TA_AK_023161129_Bab-4.pdf |
|
|
| 6. | 2020_TA_AK_023161129_Bab-5.pdf |
|
|
| 7. | 2020_TA_AK_023161129_Daftar-Pustaka.pdf | 6 | |
| 8. | 2020_TA_AK_023161129_Lampiran.pdf |
|
P enelitian ini bertujuan untuk memperoleh bukti empiris pengaruh fee audit, audittenure, rotasi audit, ukuran perusahaan klien, dan reputasi auditor pada kualitas audit.Penelitian ini dilakukan pada perusahaan property, real estate dan konstruksibangunan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metodepengambilan sampel menggunakan purposive sampling. Jumlah sampel penelitian iniadalah sebanyak 42 perusahaan. Kualitas audit pada penelitian ini menggunakanakrual diskresioner proksi manajemen laba. Teknik analisis data yang digunakanadalah analisis regresi berganda .Hasil penelitian menunjukkan bahwa fee audit tidakberpengaruh terhadap kualitas audit, audit tenure berpengarih negatif terhadapkualitas audit, rotasi audit tidak berpengaruh terhadap kualitas audit, ukuranperusahaan klien berpengaruh positif terhadap kualitas audit dan reputasi auditortidak berpengaruh terhadap kualitas audit
T his study aims to obtain empirical evidence of the effect of audit fees, audit tenure,audit rotation, client company size, and auditor's reputation on audit quality. Thisresearch was conducted on property, real estate and building construction companieslisted on the Indonesia Stock Exchange in the 2014-2018 period. The samplingmethod uses purposive sampling. The number of samples of this study were 42companies. Audit quality in this study uses accruals discretionary earningsmanagement proxy. The data analysis technique used is multiple regression analysis.The results of the study show that audit fees have no effect on audit quality, audittenure has a negative effect on audit quality, audit rotation has no effect on auditquality, client’s company size has a positive effect on audit quality and auditor’sreputation does not affect the quality of the audit
