PENGARUH AUDIT TENURE, AUDIT FEE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT

Maisya Azizah, . (2024) PENGARUH AUDIT TENURE, AUDIT FEE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study analyzes the influence of Audit Tenure, Audit Fee, and Firm Size on the audit quality of insurance companies listed on the Indonesia Stock Exchange. Data from the annual reports of companies for the period 2020-2022 with a sample of 12, with purposive sampling methode, analyzed using descriptive statistics, overall model fit tests, the coefficient of determination (Nagelkerke's R Square), and logistic regression. The results show that the Audit Tenure variable has a positive but insignificant effect on audit quality. The Audit Fee variable has a significant positive effect on audit quality. The Firm Size variable has a negative but insignificant effect on audit quality. This study emphasizes the importance of audit fees in determining audit quality, while firm size shows a negative effect that requires further research. Audit Tenure has a positive but insignificant effect in this context. This study provides implications for companies and auditors in setting audit policies that can improve audit quality.

Item Type:	Thesis (Skripsi)
Additional Information:	(No. Panggil: 2010112188) (Pembimbing: Satria Yudhia Wijaya) (Penguji 1: Akhmad Saebani) (Penguji 2: Dewi Darmastuti)
Uncontrolled Keywords:	Audit Tenure, Audit Fee, Company Size, Audit Quality, Logistic Regression
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	MAISYA AZIZAH
Date Deposited:	25 Sep 2024 07:11
Last Modified:	25 Sep 2024 07:11
URI:	http://repository.upnvj.ac.id/id/eprint/31668

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