PENGARUH AUDIT COMMITTEE MEETING FREQUENCY, CLIENT IMPORTANCE, AUDIT FEE, DAN AUDITOR SWITCHING TERHADAP AUDIT QUALITY

Ludofica Lastiar Batubara, . (2024) PENGARUH AUDIT COMMITTEE MEETING FREQUENCY, CLIENT IMPORTANCE, AUDIT FEE, DAN AUDITOR SWITCHING TERHADAP AUDIT QUALITY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to examine the influence of audit committee meeting frequency, client importance, audit fees, and auditor switching on audit quality in State-Owned Enterprises (BUMN) for the 2019-2022 period. The sample collection method was carried out using a purposive sampling method so that a sample of 31 companies was obtained with a total sample of 111 secondary data originating from the annual reports of each entity. The analysis technique used to test the hypothesis uses a logistic regression analysis model with a significance level of 5% (0.05). Data was processed using STATA version 17 software and Microsoft Excel. The results of this research indicate that audit committee meeting frequency and auditor switching do not have a significant effect on audit quality, while client importance has a significant negative effect on audit quality and audit fees have a significant positive effect on audit quality. Keywords: audit committee meeting frequency, client importance, audit fee, auditor switching, and audit quality

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112175] [Pembimbing: Tri Marhendra Rahardyan] [Ketua Penguji: Agus Maulana] [Penguji 1: Ranti Nugraheni]
Uncontrolled Keywords: audit committee meeting frequency, client importance, audit fee, auditor switching, audit quality
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: Ludofica Lastiar Batubara
Date Deposited: 21 Mar 2024 05:08
Last Modified: 21 Mar 2024 05:08
URI: http://repository.upnvj.ac.id/id/eprint/28332

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