PENGARUH AUDIT CAPACITY STRESS, KEY AUDIT MATTERS, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT

Salsabila Putri, . (2025) PENGARUH AUDIT CAPACITY STRESS, KEY AUDIT MATTERS, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This paper aims to examine the effect of audit capacity stress, key audit matters, and audit tenure on audit quality using auditor industry specialization as a proxy. This study adopts a quantitative approach by utilizing secondary data from financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022 and 2023. Sample selection was carried out using a purposive sampling method with a total sample analyzed of 206 companies. The analysis method used is multiple linear regression with the help of STATA 17 software and a significance level of 5% (0.05). The results of the study indicate that audit capacity stress has a positive effect on audit quality. On the other hand, key audit matters and audit tenure have a negative effect on audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112223] [Pembimbing: Harry Z. Soeratin] [Penguji 1: Suparna Wijaya] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: Audit Capacity Stress, Key Audit Matters, Audit Tenure, and Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SALSABILA PUTRI
Date Deposited: 17 Mar 2025 04:07
Last Modified: 17 Mar 2025 04:07
URI: http://repository.upnvj.ac.id/id/eprint/34878

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