PENGARUH ROTASI AUDIT, FEE AUDIT, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT

Muhamad Rois Azzidan, . (2023) PENGARUH ROTASI AUDIT, FEE AUDIT, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research was conducted with the aim of knowing the effect of independent variables, that namely Audit Rotation, Audit Fees and KAP Reputation on the dependent variable, namely Audit Quality. The method that used in this research is quantitative research. This study uses secondary data with the samples in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample in this study amounted to 201 observation data from 67 companies that selected using purposive sampling method and predetermined criteria. The equipment test that used in this study are SPSS software version 26 and Microsoft Excel. The analysis used in this study is logistic regression analysis with a significance level of 5%. The result of this research are indicate that (1) Audit Rotation tends not to affect Audit Quality, (2) Audit Fees tends not to affect Audit Quality, and (3) KAP reputation tends not to affect Audit Quality.

Item Type:	Thesis (Skripsi)
Additional Information:	[No.Panggil: 1810112109] [Pembimbing: Panubut Simorangkir] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Agus Maulana]
Uncontrolled Keywords:	Audit Quality, Audit Rotation Audit Fee, Accounting Firm Reputation.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Muhamad Rois Azzidan
Date Deposited:	07 Feb 2023 03:22
Last Modified:	07 Feb 2023 03:22
URI:	http://repository.upnvj.ac.id/id/eprint/22374

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