PENGARUH KOMITE AUDIT DAN MASA PENUGASAN AUDIT TERHADAP KUALITAS AUDIT

Arsytania Hilvana, . (2014) PENGARUH KOMITE AUDIT DAN MASA PENUGASAN AUDIT TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is performed to examine the effect of Audit Committee and Audit Tenure toward Audit Quality in consumer goods industry sector at manufacturing companies over period 2010-2012. The population of this research is 35 in consumer goods industry sector at manufacturing companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate financial reporting and annual report that at publication. It is gained sample amount of 11 companies. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research result that audit committee gives significantly positive effect on audit quality. The other variable which is audit tenure are not significant to audit quality. This research approve that management must put more attention the importance of audit committee eductional background in accounting and finance at the company and put more attention at audit tenure that do the auditing for company financial statement. On this research, audit committee shows the most influencing variable toward audit, the variable have significance as big as 0,006.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil : 1010112034] [Penguji II (Pembimbing) : Satria Yudhia Wijaya] [Penguji I : Praptiningsih] [Ketua Penguji : Samin]
Uncontrolled Keywords:	Audit Committee, Audit Tenure, Audit Quality.
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Muamar Khadafi
Date Deposited:	28 Oct 2024 04:48
Last Modified:	28 Oct 2024 04:48
URI:	http://repository.upnvj.ac.id/id/eprint/33938

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